Tax Evasion at the Mercado Modelo Shopping Center in San Ramón
DOI:
https://doi.org/10.56926/unaaaciencia.v2i1.37Keywords:
tax awareness, control function, tax orientation, formalization obligationAbstract
Tax evasion in Peru poses a persistent problem that undermines the fiscal system and limits the resources available for societal development and well-being. The objective of this research was to identify the level of tax evasion knowledge among traders in the Mercado Modelo Shopping Center, San Ramón - 2019. The research was framed as a quantitative approach with an applied purpose. The general method employed was scientific, and specific methods used included descriptive, theoretical, and statistical. The applied design was simple descriptive, where observation and data collection were conducted based on a specific time period, making it a cross-sectional study. The survey was used as a technique, and the questionnaire served as part of the instrument. According to the analysis of results, a moderate level of tax evasion was identified, as evidenced by 39.80% of respondents expressing such opinions, similar to those indicating high evasion. The respondents also demonstrated a moderate level of knowledge regarding taxation and the purpose of revenue collection. However, it was revealed that the information needed by taxpayers is not fully implemented, as indicated by 20.41% of the sample lacking guidance.
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Copyright (c) 2023 Keyla Alessandra Villon-Sedano, Darlynthon Kevin Vilcapoma-Venturo, Richard Zegarra-Estrada
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