Tax culture and compliance with tax obligations under the new single simplified regime

In Peru, the tax culture and tax awareness are well below the expected general level, specifically when tax infractions are incurred, where taxpayers are unaware of their tax obligations. The objective of the study was to determine the relationship between the tax culture and compliance with tax obl...

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Publicado en:Revista de Investigación Valor Contable
Autores principales: Orihuela Samaniego, Kevin, Gutierrez Sandoval, Jodrell Jafet Lucas
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2022
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