La evasión tributaria y su relación con las obligaciones tributarias de los comerciantes del mercado modelo, San Vicente, Cañete, 2021.
No Thumbnail Available
Date
2023-02-07
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Cañete
Abstract
El presente trabajo de investigación se realizó en el distrito de San Vicente de Cañete a los comerciantes del mercado Modelo periodo 2021, el cual fue titulado como: La evasión tributaria y su relación con las obligaciones tributarias de los comerciantes del Mercado Modelo, San Vicente, Cañete, 2021.
La presente investigación tiene un enfoque cuantitativo con diseño no experimental, descriptivo correlacional, donde se demuestra, como la evasión tributaria se relaciona con las obligaciones tributarias. Por lo cual se tomó una muestra de 30 comerciantes del Mercado Modelo. Utilizando como instrumento de recolección de datos la encuesta y como técnica el cuestionario. Así mismo se señala que realizo la validez de estos instrumentos, así como también se contó con el juicio de expertos así también para tener la confiabilidad de cada instrumento. Se tuvo como objetivo general: Establecer de qué manera se relaciona la evasión tributaria y las obligaciones tributarias de los comerciantes del Mercado Modelo, San Vicente, Cañete, 2021. Logrando llegar a las siguientes conclusiones:
En la Provincia de Cañete por ser una zona urbana con un alto índice de informalidad y poca fiscalización por parte de la SUNAT existe evasión tributaria de los comerciantes del Mercado Modelo, siendo los principales motivos: La falta de cultura, conciencia y educación tributaria, aduciendo que los pagos realizados a la SUNAT son excesivos y además no les informan demostrando que SUNAT no se acerca a concientizar a la población mediante Charlas.
This research work was carried out in the district of San Vicente de Cañete to the merchants of the Modelo market, period 2021, which was entitled: Tax evasion and its relationship with the tax obligations of the merchants of the Modelo Market, San Vicente, Canete, 2021. This research has a quantitative approach with a non-experimental, descriptive correlational design, where it is demonstrated how tax evasion is related to tax obligations. Therefore, a sample of 30 merchants from the Mercado Modelo was taken. Using the survey as a data collection instrument and the questionnaire as a technique. Likewise, it is pointed out that I carry out the validity of these instruments, as well as the judgment of experts, as well as to have the reliability of each instrument. The general objective was: To establish how tax evasion and the tax obligations of the merchants of the Mercado Modelo, San Vicente, Cañete, 2021 are related. Achieving the following conclusions: In the Province of Cañete, because it is an urban area with a high rate of informality and little supervision by SUNAT, there is tax evasion by Mercado Modelo merchants, the main reasons being: The lack of culture, awareness and tax education, citing that the payments made to SUNAT are excessive and also they are not informed, demonstrating that SUNAT does not come close to raising awareness among the population through Talks.
This research work was carried out in the district of San Vicente de Cañete to the merchants of the Modelo market, period 2021, which was entitled: Tax evasion and its relationship with the tax obligations of the merchants of the Modelo Market, San Vicente, Canete, 2021. This research has a quantitative approach with a non-experimental, descriptive correlational design, where it is demonstrated how tax evasion is related to tax obligations. Therefore, a sample of 30 merchants from the Mercado Modelo was taken. Using the survey as a data collection instrument and the questionnaire as a technique. Likewise, it is pointed out that I carry out the validity of these instruments, as well as the judgment of experts, as well as to have the reliability of each instrument. The general objective was: To establish how tax evasion and the tax obligations of the merchants of the Mercado Modelo, San Vicente, Cañete, 2021 are related. Achieving the following conclusions: In the Province of Cañete, because it is an urban area with a high rate of informality and little supervision by SUNAT, there is tax evasion by Mercado Modelo merchants, the main reasons being: The lack of culture, awareness and tax education, citing that the payments made to SUNAT are excessive and also they are not informed, demonstrating that SUNAT does not come close to raising awareness among the population through Talks.
Description
Keywords
Tributacion
Citation
Polo Nicacio, Marilu Yaquelin, "La evasión tributaria y su relación con las obligaciones tributarias de los comerciantes del Mercado Modelo, San Vicente, Cañete, 2021." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú