Bibliographic citations
Costales, J., (2022). Cultura tributaria y cumplimiento de las obligaciones tributarias en colaboradores de empresas comerciales del Cercado de Lima, 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2396
Costales, J., Cultura tributaria y cumplimiento de las obligaciones tributarias en colaboradores de empresas comerciales del Cercado de Lima, 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2396
@misc{sunedu/3338152,
title = "Cultura tributaria y cumplimiento de las obligaciones tributarias en colaboradores de empresas comerciales del Cercado de Lima, 2021",
author = "Costales Prado, Jose Maycol",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
Tax culture and compliance with tax obligations are relevant issues since the current reality shows this, due to the high rates of informality and tax non-compliance that mostly occur in small and medium-sized companies (MYPES); The objective of this research was to evaluate the relationship between tax culture and compliance with tax obligations in commercial companies in the area of Lima. The methodology used in the present research was of a correlational type with a quantitative approach and a non-experimental design, in which a non- probabilistic population was included for convenience of 26 people with the following characteristics: being accounting professionals, accounting technicians, whose experience is not less than 1 year performing tasks related to accounting. The results indicate that the respondents have a high level of tax culture with 65.38% and have a moderate level of 46.15% in terms of compliance with tax obligations, the correlation coefficient of Spearman's Rho obtained was of , 877; Therefore, it was determined that there is a direct relationship between both variables, in short, the study concludes that the greater the tax culture, the greater the compliance with tax obligations and that tax education, as the evidence indicates, is essential to improve compliance with tax obligations.
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