Análisis de la evasión tributaria en el Perú
The purpose of this study is focused on analyzing tax evasion in Peru, in addition to informality and the culture of non-payment by taxpayers, trying to raise awareness in the Peruvian community, both natural and legal persons, of the importance of paying your taxes on time and responsibly, providin...
Guardado en:
| Autores principales: | , |
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| Formato: | Artículo |
| Lenguaje: | español |
| Publicado: |
2021
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| Materias: | |
| Acceso en línea: | Descargar el archivo Ver en el sistema de origen |
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| Sumario: | The purpose of this study is focused on analyzing tax evasion in Peru, in addition to informality and the culture of non-payment by taxpayers, trying to raise awareness in the Peruvian community, both natural and legal persons, of the importance of paying your taxes on time and responsibly, providing benefits for the economic development of the country. Methodology documentary and descriptive study with a bibliographic review of articles referring to tax evasion inside and outside the country together with its variants. Results Of the 100%, 35% of the documents were international, while 65% were national. All the documents dealt with referring to tax evasion coincide with the factors that influence this fiscal mission of the Peruvian government, on issues such as: lack of tax culture, tax evasion of all kinds, corruption, deficiency or incompetence of public administrations and private, among others. Conclusion the main problem that restricts the Peruvian public expenditure is tax non-compliance. The State must take the initiative to demonstrate to its taxpayers that it is working for the common good of all. |
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