Cultura tributaria y la evasión de impuestos en las mypes Comerciales del distrito de San Vicente de Cañete 2022
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Date
2024-04-05
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Universidad Nacional de Cañete
Abstract
El trabajo denominado Cultura tributaria y evasión de impuestos en las MYPES comerciales del distrito de San Vicente de Cañete 2022, cuyo objetivo fue Determinar en qué medida la cultura tributaria se asocia con la evasión de impuestos de las MYPES comerciales del Distrito de San Vicente de Cañete, 2022, es decir como la evasión tributaria se genera por falta de cultura tributaria en las MYPES de la localidad. La metodología utilizada fue tipo aplicada, no experimental, descriptivo, cuantitativo, población 1,201 Mypes comerciales, la muestra fue 291 Mypes comerciales, la técnica fue encuesta y el cuestionario, usando el método hipotético-deductivo, el modelo estadístico fue de Rho Spearman, del sistema estadístico SPSS versión 25 y uso del Excel. Se concluye: que cuando no hay cultura tributaria genera evasión tributaria en las MYPES comerciales del distrito de San Vicente de Cañete.
The work called Tax culture and tax evasion in commercial MYPES of the district of San Vicente de Cañete 2022, whose objective was Determining to what extent the tax culture is associated with tax evasion of commercial MYPES of the District of San Vicente de Cañete, 2022, that is to say, how tax evasion is generated by a lack of tax culture in the MYPES of the locality. The methodology used was applied, non-experimental, descriptive, quantitative, population 1,201 commercial Mypes, the sample was 291 commercial Mypes, the technique was a survey and the questionnaire, using the hypothetical-deductive method, the statistical model was by Rho Spearman, from statistical system SPSS version 25 and use of Excel. It is concluded: that when there is no tax culture it generates tax evasion in the commercial MYPES of the district of San Vicente de Cañete.
The work called Tax culture and tax evasion in commercial MYPES of the district of San Vicente de Cañete 2022, whose objective was Determining to what extent the tax culture is associated with tax evasion of commercial MYPES of the District of San Vicente de Cañete, 2022, that is to say, how tax evasion is generated by a lack of tax culture in the MYPES of the locality. The methodology used was applied, non-experimental, descriptive, quantitative, population 1,201 commercial Mypes, the sample was 291 commercial Mypes, the technique was a survey and the questionnaire, using the hypothetical-deductive method, the statistical model was by Rho Spearman, from statistical system SPSS version 25 and use of Excel. It is concluded: that when there is no tax culture it generates tax evasion in the commercial MYPES of the district of San Vicente de Cañete.
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Keywords
Cultura tributaria, Educación tributaria, Conciencia tributaria, Recaudación,, Evasión tributaria.
Citation
Telles Soto, Leonela, "Cultura tributaria y la evasión de impuestos en las mypes Comerciales del distrito de San Vicente de Cañete 2022." Tesis para optar el grado de Licenciado en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú