Cultura y evasión tributaria en productores mineros en proceso de formalización de una comunidad campesina en el altiplano peruano
The tax culture of citizens is a key factor in tax evasion, a difficult problem to control in Peru. The objective of this article was to diagnose the relationship between the tax culture and tax evasion of mining producers in the process of formalizing a peasant community in the Puno region - Peru....
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| Autores principales: | , , , |
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| Formato: | Artículo |
| Lenguaje: | español |
| Publicado: |
2023
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| Materias: | |
| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo |
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| Sumario: | The tax culture of citizens is a key factor in tax evasion, a difficult problem to control in Peru. The objective of this article was to diagnose the relationship between the tax culture and tax evasion of mining producers in the process of formalizing a peasant community in the Puno region - Peru. It corresponds to a non-experimental study with a correlational design and a quantitative approach. The survey technique was used with two validated instruments (tax culture questionnaire with 17 items and tax evasion with 8 items). The results indicate that the majority of mining producers have a medium tax culture (55.8%) and a medium level of tax evasion (53.1%). Using Kendall's Tau b correlation coefficient, it was determined that the correlation is indirect (τ=-.506) and significant (sig= .000) between tax culture and tax evasion. Indirect and significant correlations were also determined between the dimensions of tax culture (tax knowledge, timely and voluntary compliance, behavior and attitudes towards the norm) and tax evasion. It is concluded that, in the case of the mining producers of this peasant community, the greater the tax culture, the less likely it is to avoid taxes in their formalization process. |
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