Evasión tributaria y nuevo régimen único simplificado en los comerciantes de abarrotes del mercado San Pedro de Mala, Cañete – 2 023
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Date
2023-09-06
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Universidad Nacional de Cañete
Abstract
La evasión tributaria en el mercado San Pedro de Mala, puede atribuirse a diversos factores. Entre ellos se encuentran la carencia de conocimiento tributario y control por parte de las autoridades fiscales, la escasa educación sobre temas de infracciones tributarias entre los comerciantes. Esto tiene un impacto negativo en la recaudación, limitando la capacidad del gobierno para financiar servicios públicos y promover el desarrollo económico. El NRUS presenta límites bajos que dificultan el crecimiento y la sostenibilidad de los pequeños negocios y crea una situación desigual en comparación con las grandes empresas. Para abordar esta problemática, se realizó un estudio en el mercado San Pedro, utilizando una metodología básica con enfoque cuantitativo. Se aplicaron encuestas a los 60 negociantes de abarrotes, representando a toda la población. Los resultados del estudio revelaron relaciones significativas entre la evasión tributaria y el NRUS, así como entre el conocimiento tributario y el NRUS. También se encontró una relación entre las infracciones tributarias y el NRUS, así como una relación entre los ingresos y la evasión tributaria, todo ello con un nivel de confianza del 95%. En conclusión, se comprobó que existe un grado alto de relación entre la evasión tributaria y el NRUS. Por lo tanto, se sugiere que la entidad encargada implemente medidas para combatir estas prácticas ilegales y evaluar la eficacia del régimen en la reducción. Esto contribuirá a mejorar la eficiencia del sistema tributario y promover el cumplimiento de las obligaciones fiscales en el mercado San Pedro y otros sectores similares.
Tax evasion in the San Pedro de Mala market can be attributed to various factors. Among them are the lack of tax knowledge and control by the tax authorities, the scant education on issues of tax offenses among merchants. This has a negative impact on revenue, limiting the government's ability to finance public services and promote economic development. The NRUS has low limits that hinder the growth and sustainability of small businesses and create an unequal situation compared to large companies. To address this problem, a study was carried out in the San Pedro market, using a basic methodology with a quantitative approach. Surveys were applied to the 60 grocery dealers, representing the entire population. The results of the study revealed significant relationships between tax evasion and the NRUS, as well as between tax knowledge and the NRUS. A relationship was also found between tax violations and the NRUS, as well as a relationship between income and tax evasion, all with a confidence level of 95%. In conclusion, it was found that there is a high degree of relationship between tax evasion and the NRUS. Therefore, it is suggested that the entity in charge implement measures to combat these illegal practices and evaluate the effectiveness of the regime in reducing them. This will contribute to improve the efficiency of the tax system and promote compliance with tax obligations in the San Pedro market and other similar sectors.
Tax evasion in the San Pedro de Mala market can be attributed to various factors. Among them are the lack of tax knowledge and control by the tax authorities, the scant education on issues of tax offenses among merchants. This has a negative impact on revenue, limiting the government's ability to finance public services and promote economic development. The NRUS has low limits that hinder the growth and sustainability of small businesses and create an unequal situation compared to large companies. To address this problem, a study was carried out in the San Pedro market, using a basic methodology with a quantitative approach. Surveys were applied to the 60 grocery dealers, representing the entire population. The results of the study revealed significant relationships between tax evasion and the NRUS, as well as between tax knowledge and the NRUS. A relationship was also found between tax violations and the NRUS, as well as a relationship between income and tax evasion, all with a confidence level of 95%. In conclusion, it was found that there is a high degree of relationship between tax evasion and the NRUS. Therefore, it is suggested that the entity in charge implement measures to combat these illegal practices and evaluate the effectiveness of the regime in reducing them. This will contribute to improve the efficiency of the tax system and promote compliance with tax obligations in the San Pedro market and other similar sectors.
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Keywords
Evasión Tributaria, Nuevo régimen único simplificado, Conocimiento Tributario, Infracciones Tributarias, Comprobantes de pagos
Citation
Torres Sánchez, Max Steven - Castillo Rojas, Luis Gregorio, "Evasión tributaria y nuevo régimen único simplificado en los comerciantes de abarrotes del mercado San Pedro de Mala, Cañete – 2 023 ." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. - Perú