Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers
The present study aimed to determine the effectiveness of the educational program “How important it is to pay taxes!” oriented to develop knowledge and favorable attitudes about tax culture in high school students of a private educational institution of Juliaca. The research is framed in a quasi-exp...
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| Publicado en: | Apuntes Universitarios |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695017525837824 |
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| author | Condori Loayza, Samuel Mamani Benito, Oscar Bernedo Moreira, David Hugo |
| author_browse | Bernedo Moreira, David Hugo Condori Loayza, Samuel Mamani Benito, Oscar |
| author_facet | Condori Loayza, Samuel Mamani Benito, Oscar Bernedo Moreira, David Hugo |
| author_sort | Condori Loayza, Samuel |
| collection | Revistas |
| container_title | Apuntes Universitarios |
| description | The present study aimed to determine the effectiveness of the educational program “How important it is to pay taxes!” oriented to develop knowledge and favorable attitudes about tax culture in high school students of a private educational institution of Juliaca. The research is framed in a quasi-experimental design with pre and post intervention evaluation, in which the participants were divided into two groups: experimental (GE = 30) and control (GC = 30). In this case, it was the GE who received a total of 10 educational sessions distributed in 3 modules: knowledge, perception and attitudes. To determine the effectiveness of the program, a questionnaire was applied that measured the tax culture used in a similar investigation and validated by experts in financial education. The results indicate that before the intervention six participants of the GE (20%) demonstrated knowledge about tax culture at a low level, 19 at a moderate level (63.3%) and five at a high level (16.7%); after the intervention, none showed a low level, 19 a moderate level (63.3%) and 11 a high level. According to the hypothesis test, the student t statistic revealed significant differences between the scores found before and after the intervention (t = -7.509, p <.05), while the differences in the control group were more non-significant percentages (t = .648, p> .05). It is concluded that the educational program positively increased knowledge, perceptions and favorable attitudes towards the tax culture in adolescents, in order to promote ethical compliance with tax obligations. |
| format | Online |
| id | oai:ojs2.apuntesuniversitarios.upeu.edu.pe:article/418 |
| institution | UPeU |
| issn | 2304-0335 2225-7136 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Apuntes Universitarios |
| spelling | oai:ojs2.apuntesuniversitarios.upeu.edu.pe:article/4182020-06-17T13:15:54Z Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers Eficacia del programa ¡Qué importante es tributar! en el desarrollo de cultura tributaria en adolescentes Condori Loayza, Samuel Mamani Benito, Oscar Bernedo Moreira, David Hugo Tax Culture Tax Evasion Financial Education Economics Cultura tributaria evasión tributaria educación financiera economía The present study aimed to determine the effectiveness of the educational program “How important it is to pay taxes!” oriented to develop knowledge and favorable attitudes about tax culture in high school students of a private educational institution of Juliaca. The research is framed in a quasi-experimental design with pre and post intervention evaluation, in which the participants were divided into two groups: experimental (GE = 30) and control (GC = 30). In this case, it was the GE who received a total of 10 educational sessions distributed in 3 modules: knowledge, perception and attitudes. To determine the effectiveness of the program, a questionnaire was applied that measured the tax culture used in a similar investigation and validated by experts in financial education. The results indicate that before the intervention six participants of the GE (20%) demonstrated knowledge about tax culture at a low level, 19 at a moderate level (63.3%) and five at a high level (16.7%); after the intervention, none showed a low level, 19 a moderate level (63.3%) and 11 a high level. According to the hypothesis test, the student t statistic revealed significant differences between the scores found before and after the intervention (t = -7.509, p <.05), while the differences in the control group were more non-significant percentages (t = .648, p> .05). It is concluded that the educational program positively increased knowledge, perceptions and favorable attitudes towards the tax culture in adolescents, in order to promote ethical compliance with tax obligations. El presente estudio tuvo el objetivo de determinar la eficacia del programa educativo ¡Qué importante es tributar! orientado a desarrollar conocimientos y actitudes favorables sobre cultura tributaria en estudiantes de secundaria de una institución educativa privada de Juliaca. La investigación se enmarca en un diseño cuasi-experimental con evaluación pre y post intervención, en el cual los participantes fueron distribuidos en dos grupos: experimental (GE = 30) y control (GC = 30). En este caso, fue el GE quien recibió un total de 10 sesiones educativas distribuidas en 3 módulos: conocimientos, percepción y actitudes. Para determinar la eficacia del programa se aplicó un cuestionario que medía la cultura tributaria utilizada en una investigación similar y validada por expertos en educación financiera. Los resultados indican que antes de la intervención seis participantes del GE (20%) demostraron conocimientos sobre cultura tributaria a nivel bajo, 19 a nivel moderado (63.3%) y cinco a nivel alto (16.7%); luego de la intervención, ninguno demostró un nivel bajo, 19 un nivel moderado (63.3%) y 11 un nivel alto. Según la prueba de hipótesis, el estadístico t de student reveló diferencias significativas entre los puntajes hallados antes y después de la intervención (t = -7.509, p < .05), mientras que las diferencias en el grupo control fueron porcentuales mas no significativas (t = .648, p > .05). Se concluye que el programa educativo incrementó positivamente conocimientos, percepciones y actitudes favorables hacia la cultura tributaria en adolescentes, a fin de promover el cumplimiento ético de las obligaciones tributarias. Universidad Peruana Unión 2020-01-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://apuntesuniversitarios.upeu.edu.pe/index.php/revapuntes/article/view/418 10.17162/au.v10i1.418 Apuntes Universitarios; Vol. 10 Núm. 1 (2020): Revista de Investigación Apuntes Universitarios; 66 - 77 2304-0335 2225-7136 10.17162/au.v10i1 spa https://apuntesuniversitarios.upeu.edu.pe/index.php/revapuntes/article/view/418/491 https://apuntesuniversitarios.upeu.edu.pe/index.php/revapuntes/article/view/418/506 Derechos de autor 2019 Samuel Condori Loayza, Oscar Mamani Benito, David Hugo Bernedo Moreira |
| spellingShingle | Tax Culture Tax Evasion Financial Education Economics Cultura tributaria evasión tributaria educación financiera economía Condori Loayza, Samuel Mamani Benito, Oscar Bernedo Moreira, David Hugo Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title | Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title_alt | Eficacia del programa ¡Qué importante es tributar! en el desarrollo de cultura tributaria en adolescentes |
| title_full | Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title_fullStr | Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title_full_unstemmed | Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title_short | Effectiveness of the program “How important it is to pay taxes!” in the development of tax education in teenagers |
| title_sort | effectiveness of the program how important it is to pay taxes in the development of tax education in teenagers |
| topic | Tax Culture Tax Evasion Financial Education Economics Cultura tributaria evasión tributaria educación financiera economía |
| topic_facet | Tax Culture Tax Evasion Financial Education Economics Cultura tributaria evasión tributaria educación financiera economía |
| url | https://apuntesuniversitarios.upeu.edu.pe/index.php/revapuntes/article/view/418 |
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