Evasión tributaria y Nuevo Régimen Único Simplificado de las pollerías del Distrito de Imperial, Cañete, 2023
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Date
2025-07-04
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Universidad Nacional de Cañete
Abstract
La presente investigación titulada “Evasión tributaria y Nuevo Régimen Único Simplificado de las pollerías del Distrito de Imperial, Cañete, 2023” tuvo como objetivo principal determinar de qué manera se relaciona la evasión tributaria y el nuevo régimen único simplificado en este sector. Metodológicamente, este estudio se enmarcó en una investigación aplicada, con un enfoque cuantitativo, con un diseño no experimental transversal, y un nivel descriptivo- correlacional. Asimismo, se empleó una encuesta como técnica de recolección de datos, utilizando un cuestionario de 20 preguntas, a una muestra de 63 pollerías del distrito; el procesamiento de los datos se realizó mediante el Software SPSS, aplicando el coeficiente de correlación de Spearman para contrastar las hipótesis planteadas. Finalmente los resultados revelaron una correlación significativa entre la Evasión tributaria y el Nuevo Régimen Único Simplificado (P=0,874; p-valor=0,007), la relación entre infracción tributaria y el Nuevo RUS (P=0,745; p-valor=0,008), la relación entre cultura tributaria y el Nuevo RUS (P=0,804; =0,009), concluyéndose un alto nivel de incumplimiento tributario, evidenciando que más de la mitad de las pollerías del Distrito de Imperial adoptan prácticas de evasión fiscal, como la omisión de ingresos o la declaración insuficiente. Por lo que administración tributaria debe intensificar los controles en las pollerías inscritas en el NRUS, monitoreando los registros bancarios, eliminando los comprobantes físicos, y fortaleciendo la normatividad del NRUS para combatir la evasión y fomentar un entorno empresarial justo.
The main objective of this research entitled “Tax Evasion and the New Simplified Single Regime of the chicken shops in the District of Imperial, Cañete, 2023” was to determine how tax evasion and the new simplified single regime are related in this sector. Methodologically, this study was framed in an applied research, with a quantitative approach, with a non-experimental cross-sectional design, and a descriptive-correlational level. Likewise, a survey was used as a data collection technique, using a 20-question questionnaire, to a sample of 63 chicken shops in the district; Data processing was carried out using SPSS software, applying Spearman's correlation coefficient to contrast the proposed hypotheses. Finally, the results revealed a significant correlation between tax evasion and the New Simplified Single Regime (P=0.874; p-value=0.007), the relationship between tax violation and the New RUS (P=0.745; p-value=0.008), the relationship between tax culture and the New RUS (P=0.804; =0.009), concluding a high level of tax non-compliance, evidencing that more than half of the chicken shops in the Imperial District adopt tax evasion practices, such as the omission of income or insufficient declaration. Therefore, the tax administration must intensify controls on chicken shops registered with the NRUS, monitoring bank records, eliminating physical receipts, and strengthening NRUS regulations to combat evasion and promote a fair business environment..
The main objective of this research entitled “Tax Evasion and the New Simplified Single Regime of the chicken shops in the District of Imperial, Cañete, 2023” was to determine how tax evasion and the new simplified single regime are related in this sector. Methodologically, this study was framed in an applied research, with a quantitative approach, with a non-experimental cross-sectional design, and a descriptive-correlational level. Likewise, a survey was used as a data collection technique, using a 20-question questionnaire, to a sample of 63 chicken shops in the district; Data processing was carried out using SPSS software, applying Spearman's correlation coefficient to contrast the proposed hypotheses. Finally, the results revealed a significant correlation between tax evasion and the New Simplified Single Regime (P=0.874; p-value=0.007), the relationship between tax violation and the New RUS (P=0.745; p-value=0.008), the relationship between tax culture and the New RUS (P=0.804; =0.009), concluding a high level of tax non-compliance, evidencing that more than half of the chicken shops in the Imperial District adopt tax evasion practices, such as the omission of income or insufficient declaration. Therefore, the tax administration must intensify controls on chicken shops registered with the NRUS, monitoring bank records, eliminating physical receipts, and strengthening NRUS regulations to combat evasion and promote a fair business environment..
Description
Keywords
Evasión Tributaria, Nuevo Régimen Único Simplificado, Cultura Tributaria, Infracciones tributarias, Obligaciones Tributarias
Citation
Bonifacio Lozano, Jorge - Jauregui Aquino, Nigel Abel, "Evasión tributaria y Nuevo Régimen Único Simplificado de las pollerías del Distrito de Imperial, Cañete, 2023" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú