Cultura tributaria y la evasión de impuestos en los comerciantes del sector calzado del mercado Megacenter, Imperial, Cañete – 2023
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Date
2023-10-04
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Universidad Nacional de Cañete
Abstract
El trabajo de investigación tiene como título Cultura tributaria y la evasión de impuestos en los comerciantes del sector calzado del mercado Megacenter, Imperial, Cañete – 2023, tiene por objetivo identificar la relación entre la cultura tributaria con la evasión de impuestos en los comerciantes del sector calzado del mercado Megacenter, Imperial, Cañete - 2023. La metodología empleada es de tipo básico - correlacional, con un diseño no experimental de tipo transaccional, aplicando el método deductivo además se utilizó la técnica de la encuesta respecto a las variables de estudio de los comerciantes del sector
calzado. La población se encuentra comprendida por la totalidad de comerciantes que laboran en el sector de calzado del mercado Megacenter con una selección de muestra a
través de un muestreo no probabilístico de tipo censal que comprende a toda la población
que es de 50 comerciantes. Los resultados obtenidos nos indican que con un coeficiente de r= 0,472, existe un grado de correlación positiva moderada, evidenciando el poco conocimiento sobre la cultura tributaria, lo que podría sobrellevar subsiguientemente a la
evasión de impuestos por la privación de este conocimiento. Se concluye que la cultura
tributaria se relaciona positivamente con la evasión de impuestos en los comerciantes del
sector calzado del mercado Megacenter, Imperial, teniendo como principal dimensión la
conciencia tributaria con un coeficiente de r= 0,765, indicando la existencia a un grado de correlación positiva alta.
The research work is titled Tax culture and tax evasion in merchants in the footwear sector of the Megacenter market, Imperial, Cañete – 2023, and its objective is to identify the relationship between tax culture and tax evasion in merchants in the sector. footwear market Megacenter, Imperial, Cañete - 2023. The methodology used is basic - correlational, with a non-experimental transactional design, applying the deductive method, and the survey technique was also used with respect to the study variables of the industry merchants footwear. The population is comprised of all merchants who work in the footwear sector of the Megacenter market with a sample selection at through a non-probabilistic census-type sampling that includes the entire population which is 50 merchants. The results obtained indicate that with a coefficient of r = 0.472, there is a moderate degree of positive correlation, evidencing the little knowledge about the tax culture, which could subsequently overcome the tax evasion due to the deprivation of this knowledge. It is concluded that the culture tax is positively related to tax evasion among merchants in the footwear sector of the Megacenter, Imperial market, having as its main dimension the tax awareness with a coefficient of r= 0.765, indicating the existence of a high degree of positive correlation.
The research work is titled Tax culture and tax evasion in merchants in the footwear sector of the Megacenter market, Imperial, Cañete – 2023, and its objective is to identify the relationship between tax culture and tax evasion in merchants in the sector. footwear market Megacenter, Imperial, Cañete - 2023. The methodology used is basic - correlational, with a non-experimental transactional design, applying the deductive method, and the survey technique was also used with respect to the study variables of the industry merchants footwear. The population is comprised of all merchants who work in the footwear sector of the Megacenter market with a sample selection at through a non-probabilistic census-type sampling that includes the entire population which is 50 merchants. The results obtained indicate that with a coefficient of r = 0.472, there is a moderate degree of positive correlation, evidencing the little knowledge about the tax culture, which could subsequently overcome the tax evasion due to the deprivation of this knowledge. It is concluded that the culture tax is positively related to tax evasion among merchants in the footwear sector of the Megacenter, Imperial market, having as its main dimension the tax awareness with a coefficient of r= 0.765, indicating the existence of a high degree of positive correlation.
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Keywords
cultura tributaria, evasión de impuestos, contribuyentes
Citation
Hinojosa Rojas, Luz María - Hinojosa Rojas, Luz María, "Cultura tributaria y la evasión de impuestos en los comerciantes del sector calzado del mercado Megacenter, Imperial, Cañete – 2023." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú