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 |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2022
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695150061649920 |
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| author | Orihuela Samaniego, Kevin Gutierrez Sandoval, Jodrell Jafet Lucas |
| author_browse | Gutierrez Sandoval, Jodrell Jafet Lucas Orihuela Samaniego, Kevin |
| author_facet | Orihuela Samaniego, Kevin Gutierrez Sandoval, Jodrell Jafet Lucas |
| author_sort | Orihuela Samaniego, Kevin |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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 obligations under the new simplified single regime. The non-experimental design research was developed at the correlational level and in a transversal way. The sample population consisted of 90 units subject to the new Simplified Single Regime. To achieve the results, two questionnaires with a total of 29 Likert-type questions were used as instruments to assess the level of the corresponding variables. The results according to the Pearson test, determine that there is a direct and average correlation of .524; therefore, the tax culture is an important factor associated with compliance with tax obligations in legal entities subject to the new Simplified Single Regime, established in the Peruvian tax framework. Therefore, it is necessary that the fiscal, governmental and educational authorities are called to develop policies and activities that improve the level of tax culture in Peru. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1784 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/17842022-09-19T15:04:09Z Tax culture and compliance with tax obligations under the new single simplified regime Cultura tributaria y cumplimiento de obligaciones tributarias bajo el nuevo régimen único simplificado Orihuela Samaniego, Kevin Gutierrez Sandoval, Jodrell Jafet Lucas Sistemas de Información Efectividad Calidad Impacto Individual Impacto Organizacional Information Systems Effectiveness Quality Individual Impact Organizational Impact 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 obligations under the new simplified single regime. The non-experimental design research was developed at the correlational level and in a transversal way. The sample population consisted of 90 units subject to the new Simplified Single Regime. To achieve the results, two questionnaires with a total of 29 Likert-type questions were used as instruments to assess the level of the corresponding variables. The results according to the Pearson test, determine that there is a direct and average correlation of .524; therefore, the tax culture is an important factor associated with compliance with tax obligations in legal entities subject to the new Simplified Single Regime, established in the Peruvian tax framework. Therefore, it is necessary that the fiscal, governmental and educational authorities are called to develop policies and activities that improve the level of tax culture in Peru. En el Perú, la cultura tributaria y la conciencia tributaria están muy por debajo del nivel general esperado, específicamente cuando se incurre en infracciones tributarias, donde los contribuyentes desconocen sus obligaciones tributarias. El estudio tuvo como objetivo determinar la relación existente entre la cultura tributaria y el cumplimiento de las obligaciones tributarias bajo en nuevo régimen único simplificado. La investigación de diseño no experimental, se desarrolló a nivel correlacional y de manera transversal. La población muestral estuvo constituida por 90 unidades sujetas al nuevo Régimen Único Simplificado. Para el logro de resultados se utilizaron como instrumentos dos cuestionarios con un total de 29 preguntas tipo Likert para valorar el nivel de las variables correspondientes. Los resultados según la prueba de Pearson, determinan que existe una correlación directa y media de ,524; por tanto, la cultura tributaria es un factor importante asociado al cumplimiento de obligaciones tributarias en personas jurídicas sujetas al nuevo Régimen Único Simplificado, establecido en el marco tributario peruano. Por tanto, es necesario que las autoridades fiscales, gubernamentales y educativas están llamadas a desarrollar políticas y actividades que mejoren el nivel de cultura tributaria en el Perú. Universidad Peruana Unión 2022-09-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1784 10.17162/rivc.v9i1.1784 Revista de Investigación Valor Contable; Vol. 9 Núm. 1 (2022): Revista Científica Valor Contable; 71 - 83 2413-5860 2410-1052 10.17162/rivc.v9i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1784/1992 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1784/1993 Derechos de autor 2022 Revista de Investigación Valor Contable |
| spellingShingle | Sistemas de Información Efectividad Calidad Impacto Individual Impacto Organizacional Information Systems Effectiveness Quality Individual Impact Organizational Impact Orihuela Samaniego, Kevin Gutierrez Sandoval, Jodrell Jafet Lucas Tax culture and compliance with tax obligations under the new single simplified regime |
| title | Tax culture and compliance with tax obligations under the new single simplified regime |
| title_alt | Cultura tributaria y cumplimiento de obligaciones tributarias bajo el nuevo régimen único simplificado |
| title_full | Tax culture and compliance with tax obligations under the new single simplified regime |
| title_fullStr | Tax culture and compliance with tax obligations under the new single simplified regime |
| title_full_unstemmed | Tax culture and compliance with tax obligations under the new single simplified regime |
| title_short | Tax culture and compliance with tax obligations under the new single simplified regime |
| title_sort | tax culture and compliance with tax obligations under the new single simplified regime |
| topic | Sistemas de Información Efectividad Calidad Impacto Individual Impacto Organizacional Information Systems Effectiveness Quality Individual Impact Organizational Impact |
| topic_facet | Sistemas de Información Efectividad Calidad Impacto Individual Impacto Organizacional Information Systems Effectiveness Quality Individual Impact Organizational Impact |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1784 |
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