Escuela Profesional de Contabilidad

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https://hdl.handle.net/20.500.14559/9

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Browsing Escuela Profesional de Contabilidad by Author "Arias Luyo, Sheyla Ibeth"

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    Factores que influyen en la evasión tributaria de los comerciantes de abarrotes del mercado mega center De Imperial – Cañete 2021
    (Universidad Nacional de Cañete, 2023-01-31) Arias Luyo, Sheyla Ibeth ; Uribe Hernández, Yrene Cecilia
    The general objective of this thesis is: To determine if economic, social and cultural factors are related to tax evasion by merchants in the grocery sector of the Mercado Mega Center in the Imperial district. The type of research is applied with a quantitative approach, it has a non-experimental, correlational design. The investigation was carried out in the Imperial district of the Cañete province, with a population of 32 grocery merchants and a sample of 26 was worked with, the survey was applied as a research instrument to collect the necessary data and the questionnaire was applied. as a technique to know the current situation of the merchants. The results were obtained, which were processed and developed in Excel and the SPSS 27 statistic. The interpretation was carried out taking the conclusions and recommendations as a synthesis. It is concluded that economic, social and cultural factors have a significant relationship in the evasion of taxes that correspond as a tax obligation to the merchants of the grocery category of the Mercado Mega Center of the district of Imperial province of Cañete, which are shown in the results and interpretation of this thesis. It is recommended that the Peruvian State report transparently through official means of communication, social among others, the proper and efficient use of the taxes collected, communicate in a simple and clear manner so that the taxpayer has full confidence in paying their tax obligations. and comply with your duty to pay taxes as a responsible citizen. It is important that SUNAT provides talks, workshops, orientation visits, handing out brochures or other free events aimed at Mercado Mega Center merchants so that they receive the appropriate and necessary guidance that leads to compliance with their tax obligations.