Commerce through Facebook and its impact on tax collection from individuals in the context of the pandemic, Juliaca 2022

The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sect...

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Publicado en:Revista de Investigación Valor Contable
Autores principales: Cconza Arpi, José Luis, Mendoza Quispe, Juan Daniel, Chara Roberto, Roberto Nina, Yujra Sucaticona, Víctor
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2025
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Sumario:The present research work seeks to determine how social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic in the city of Juliaca. It was considered a quantitative-correlational approach research, with a non-experimental design. - cross-sectional analysis, the instrument used was a survey for data collection, a sample of 142 natural people who use Facebook to market their products and/or services was considered, the results collected were processed in the SPSS V.22 software where it was developed the correlation analysis, according to the chi square test between the variables Social Commerce and Tax Collection. The result establishes a significant relationship in which it is concluded that social commerce through Facebook affects the collection of taxes from natural persons in the context of the pandemic, Juliaca 2022.
ISSN:2413-5860
2410-1052