Cultura tributaria y la formalización de los comerciantes del sector abarrotes del mercado modelo, San Vicente, Cañete, 2022.
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Date
2023-12-01
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Universidad Nacional de Cañete
Abstract
La presente investigación tuvo como objetivo conocer la relación entre la cultura tributaria y la formalización de los comerciantes del sector abarrotes del mercado modelo de San Vicente, en el año 2022. La investigación se desarrolló utilizando una técnica cuantitativa y un tipo de investigación fundamental con un diseño no experimental transaccional o transversal de tipo descriptivo y correlacional. La muestra fue elegida por muestreo no probabilístico de tipo censal e incluyó a 60 comerciantes que laboran en el sector de abarrotes del mercado modelo, San Vicente, Cañete, en el año 2022. El cuestionario de opciones dicotómicas sirvió como instrumento y la encuesta como método de recolección de datos. Resultados: Se acepta la hipótesis de la investigación con base en el análisis estadístico Rho de Pearson, que muestra que la cultura tributaria y la formalización se asocian positivamente con un valor porcentual del 71,6%, además se encuentran en un alto nivel de correlación nivel de significancia de 0,001. el análisis estadístico de Rho de Pearson, las dimensiones con mayor correlación que encontramos son educación tributaria y conciencia tributaria con la formalización con un 64.4%; como resultado, se considera una alta correlación. También se encuentra en el nivel de correlación alta con un nivel de significancia de 0.001, donde se acepta la hipótesis de la investigación. Conclusión: Se descubrió una asociación importante al examinar la relación entre la formalización de los comerciantes y su conocimiento de los impuestos. La formalización de la actividad económica de los comerciantes tendió a ser mayor cuando demostraron un mejor nivel de conocimiento tributario.
The present investigation had as research objective: Analyze the relationship between the tax culture and the formalization of merchants in the grocery sector of the model market, San Vicente, Cañete, 2022. The development of the research was based on the quantitative approach with a type of basic research with a non-experimental transactional or cross-sectional design of a descriptive and correlational type. The population was made up of 60 merchants and the sample was selected through non-probabilistic census-type sampling, for which 60 merchants who work in the grocery sector of the model market, San Vicente, Cañete, 2022, were considered. The data was the survey and the instrument was the questionnaire of dichotomous options. Results: the results obtained in the study revealed a clear relationship between the tax culture and the formalization of merchants in the grocery sector of the model market in San Vicente, Cañete, in the year 2022. The general and specific objectives proposed were addressed in a manner satisfactory. Conclusion: when analyzing the relationship between tax awareness and the formalization of merchants, a significant correlation was found between both aspects. Merchants who showed a higher level of tax awareness also tended to have more formalization in their business activities.
The present investigation had as research objective: Analyze the relationship between the tax culture and the formalization of merchants in the grocery sector of the model market, San Vicente, Cañete, 2022. The development of the research was based on the quantitative approach with a type of basic research with a non-experimental transactional or cross-sectional design of a descriptive and correlational type. The population was made up of 60 merchants and the sample was selected through non-probabilistic census-type sampling, for which 60 merchants who work in the grocery sector of the model market, San Vicente, Cañete, 2022, were considered. The data was the survey and the instrument was the questionnaire of dichotomous options. Results: the results obtained in the study revealed a clear relationship between the tax culture and the formalization of merchants in the grocery sector of the model market in San Vicente, Cañete, in the year 2022. The general and specific objectives proposed were addressed in a manner satisfactory. Conclusion: when analyzing the relationship between tax awareness and the formalization of merchants, a significant correlation was found between both aspects. Merchants who showed a higher level of tax awareness also tended to have more formalization in their business activities.
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Keywords
cultura tributaria, formalización, educación, conciencia, difusión
Citation
Riveros Flores Ramiro Félix - Flores Flores John Antony, "Cultura tributaria y la formalización de los comerciantes del sector abarrotes del mercado modelo, San Vicente, Cañete, 2022." Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú