Tax evasion and profitability of grocery traders
DOI:
https://doi.org/10.56926/unaaaciencia.v3i2.92Keywords:
informality, tax compliance, commercial profitability, tax audit, sustainable taxationAbstract
Tax evasion is a recurrent problem in the commercial sector, affecting tax collection and business sustainability. The objective of the study was to determine the relationship between tax evasion and the profitability of grocery traders in a local market in Peru. The research adopted a quantitative, descriptive-correlational approach, with a sample of 88 traders, selected by simple random sampling. A structured questionnaire was applied and the data were analyzed with statistical tests, including the Chi-square test (X²C = 8.132; p < 0.05). The results showed that 36% of the traders are not registered in any tax regime, and that 55% of those who evade taxes have low profitability. It was also identified that the lack of tax education and distrust in the tax administration are key factors in tax evasion. It is concluded that tax evasion has a negative impact on profitability, limiting access to financing and business expansion.
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Copyright (c) 2024 Khunji Alarcón-Jiménez, Karen Reátegui-Villacorta, Mildred Flores-Fatama, Daysi Ventura-Garcia-de-Wong, Lourdes Guevara-Rabanal
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