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...
Guardado en:
| 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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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |