Factors of tax evasion in hotel services in the district of Chanchamayo, Peru
DOI:
https://doi.org/10.56926/unaaaciencia.v2i2.41Keywords:
tax administration, taxpayers, economic factors, legal factors, sociological factorsAbstract
Tax evasion in the hotel sector is an economic challenge that affects both public finances and fair competition in the industry. In this context, this research proposed to describe the level of knowledge about the factors of tax evasion in hotel services in the Chanchamayo district in Peru. The study was basic, descriptive, quantitative cross-sectional; The sample was made up of 60 hotel service entrepreneurs. The instrument that was used was the questionnaire. The results revealed that 66.67% of hotel service entrepreneurs have a moderate level of knowledge of tax evasion. This is confirmed by performing the statistical contrast with a significance level of 0.05, based on the type of chi square test. In conclusion, taxpayers in the hotel services sector have a moderate level of knowledge about the factors that contribute to tax evasion.
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