La cultura tributaria y evasión de impuestos de los comerciantes del Mercado de Abastos de Huancavelica, 2022
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Date
2026-07-20
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Universidad Nacional de Cañete
Abstract
El presente estudio “La cultura tributaria y evasión de impuestos de los comerciantes del Mercado de Abastos de Huancavelica, 2022”, tiene por finalidad determinar la lación de la cultura tributaria con la evasión tributaria; para ello se abordó las bases teóricas, contemplando la teoría de Eheberg para la cultura tributaria, así como la teoría disuasiva de evasión planteada por Allingham y Sadmo para evasión tributaria. Dentro de la metodología, se define que es básica, no experimental, descriptiva - correlacional. La población con objeto a estudiar estuvo constituida por 96 negociantes del Mercado de Abastos Huancavelica de los cuales 78 comerciantes fueron considerados como la muestra y como material que se usó para la reunión de datos han sido dos cuestionarios con ítems caracterizados conforme a la operacionalización de variables, dimensiones e indicadores, que pasaron por juicio de expertos y confiables, los que fueron aplicados por medio de la técnica encuesta. Los resultados alcanzados por medio de la prueba Rho de Spearman fueron (R=-0,251, p igual 0,027), significando que estadísticamente la cultura tributaria y evasión tributaria se relacionan significativamente, en cambio entre la variable dependiente y la dimensión obligaciones tributarias (R=-0,178, p igual 0,118, y para la dimensión conciencia tributaria (R=-0,217, p igual 0,057) y para la dimensión educación tributaria (R=-0,123, p igual 0,285), los resultados indicaron que no se relacionan significativamente entre las dimensiones mencionadas y el variable dependiente. Finalmente, se proponen algunas capacitaciones, orientaciones para potenciar la conciencia sobre la tributación de los vendedores del Mercado de Abastos, Huancavelica.
The present research, "Tax Culture and Tax Evasion among Merchants in the Huancavelica Wholesale Market, 2022," aims to determine the relationship between tax culture and tax evasion among merchants in the Huancavelica Wholesale Market in 2022. To this end, the theoretical framework was addressed, considering Eheberg's theory of tax culture and Allingham and Sadmo's deterrent theory of tax evasion. The methodology defines this study as basic, non-experimental, and quantitative in approach, with a descriptive-correlational level. The population to be studied consisted of 96 merchants from the Huancavelica Wholesale Market, of which 78 merchants were considered as the sample, and as material used for data collection were two questionnaires with items characterized according to the operationalization of the variables, dimensions and indicators, which passed expert judgment and were reliable, which were applied through the survey technique. The results obtained using Spearman's Rho correlation test were (R=-0.251, p=0.027), indicating a statistically significant relationship between tax culture and tax evasion. However, the results showed no significant relationship between the dependent variable and the tax obligations dimension (R=- 0.178, p=0.118), the tax awareness dimension (R=-0.217, p=0.057), or the tax education dimension (R=-0.123, p=0.285). Finally, some training and guidance are proposed to enhance tax awareness among vendors at the Huancavelica Wholesale Market.
The present research, "Tax Culture and Tax Evasion among Merchants in the Huancavelica Wholesale Market, 2022," aims to determine the relationship between tax culture and tax evasion among merchants in the Huancavelica Wholesale Market in 2022. To this end, the theoretical framework was addressed, considering Eheberg's theory of tax culture and Allingham and Sadmo's deterrent theory of tax evasion. The methodology defines this study as basic, non-experimental, and quantitative in approach, with a descriptive-correlational level. The population to be studied consisted of 96 merchants from the Huancavelica Wholesale Market, of which 78 merchants were considered as the sample, and as material used for data collection were two questionnaires with items characterized according to the operationalization of the variables, dimensions and indicators, which passed expert judgment and were reliable, which were applied through the survey technique. The results obtained using Spearman's Rho correlation test were (R=-0.251, p=0.027), indicating a statistically significant relationship between tax culture and tax evasion. However, the results showed no significant relationship between the dependent variable and the tax obligations dimension (R=- 0.178, p=0.118), the tax awareness dimension (R=-0.217, p=0.057), or the tax education dimension (R=-0.123, p=0.285). Finally, some training and guidance are proposed to enhance tax awareness among vendors at the Huancavelica Wholesale Market.
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Keywords
cultura tributaria, evasión tributaria, educación tributaria, conciencia
Citation
Escobar Quispe Jorge David - Armas Sacsa Giovanni Alexis, "La cultura tributaria y evasión de impuestos de los comerciantes del Mercado de Abastos de Huancavelica, 2022" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú