Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias
The objective of this research was to determine whether the strategies of the Tax Administration in times of COVID-19 affect the compliance of tax obligations in the merchants of the furniture market Santa Celedonia Juliaca, 2020. The type of research was of non-experimental design descriptive type...
Guardado en:
| Autores principales: | , , |
|---|---|
| Formato: | Artículo |
| Lenguaje: | español |
| Publicado: |
2022
|
| Materias: | |
| Acceso en línea: | Descargar el archivo Ver en el sistema de origen |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1881700527489679360 |
|---|---|
| author | Yeni Cruz Mamani Janeth Larico Paja Karem Benavente Tintaya |
| author_browse | Janeth Larico Paja Karem Benavente Tintaya Yeni Cruz Mamani |
| author_facet | Yeni Cruz Mamani Janeth Larico Paja Karem Benavente Tintaya |
| author_sort | Yeni Cruz Mamani |
| collection | Producción científica |
| description | The objective of this research was to determine whether the strategies of the Tax Administration in times of COVID-19 affect the compliance of tax obligations in the merchants of the furniture market Santa Celedonia Juliaca, 2020. The type of research was of non-experimental design descriptive type cross-sectional. The sample consisted of 196 merchants, whose ages range from 18 to 60 years (9% from 18 to 20 years; 14% from 21 to 25 years; 19% from 26 to 30 years; 32% of 31 to 35 years and 26% over 35 years). The instrument used was the questionnaire. The results showed a null incidence of the variable strategies of the tax administration in times of COVID-19, on the variable compliance with tax obligations. Therefore, it is concluded that: the Tax Administration has rejected the use of other direct communication channels, towards merchants, to publicize their collection strategies, benefits and tax incentives for compliance with tax obligations. The fulfillment of these obligations is due, for the most part, to an attitude of responsibility of the taxpayer, but not to the non-existent awareness-raising work on the part of SUNAT. |
| format | Article |
| id | openalex:W7218124473 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| record_format | dspace |
| spelling | openalex:W7218124473Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributariasYeni Cruz MamaniJaneth Larico PajaKarem Benavente Tintayatax administration strategytax complianceCOVID-19 pandemicSUNATtax incentivestaxpayer liabilitytaxpayer awarenesstax collectionTaxation and Compliance StudiesEconomic and Fiscal StudiesTaxation and Legal IssuesThe objective of this research was to determine whether the strategies of the Tax Administration in times of COVID-19 affect the compliance of tax obligations in the merchants of the furniture market Santa Celedonia Juliaca, 2020. The type of research was of non-experimental design descriptive type cross-sectional. The sample consisted of 196 merchants, whose ages range from 18 to 60 years (9% from 18 to 20 years; 14% from 21 to 25 years; 19% from 26 to 30 years; 32% of 31 to 35 years and 26% over 35 years). The instrument used was the questionnaire. The results showed a null incidence of the variable strategies of the tax administration in times of COVID-19, on the variable compliance with tax obligations. Therefore, it is concluded that: the Tax Administration has rejected the use of other direct communication channels, towards merchants, to publicize their collection strategies, benefits and tax incentives for compliance with tax obligations. The fulfillment of these obligations is due, for the most part, to an attitude of responsibility of the taxpayer, but not to the non-existent awareness-raising work on the part of SUNAT.Articlehttps://revistas.up.ac.pa/index.php/contacto/article/download/2906/2576https://revistas.up.ac.pa/index.php/contacto/article/view/2906W7218124473esRevista Contacto2710-76202022-05-23 |
| spellingShingle | tax administration strategy tax compliance COVID-19 pandemic SUNAT tax incentives taxpayer liability taxpayer awareness tax collection Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues Yeni Cruz Mamani Janeth Larico Paja Karem Benavente Tintaya Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title | Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title_full | Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title_fullStr | Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title_full_unstemmed | Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title_short | Estrategias de la administración tributaria en tiempos de COVID-19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| title_sort | estrategias de la administracion tributaria en tiempos de covid 19 y su incidencia en el cumplimiento de las obligaciones tributarias |
| topic | tax administration strategy tax compliance COVID-19 pandemic SUNAT tax incentives taxpayer liability taxpayer awareness tax collection Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues |
| topic_facet | tax administration strategy tax compliance COVID-19 pandemic SUNAT tax incentives taxpayer liability taxpayer awareness tax collection Taxation and Compliance Studies Economic and Fiscal Studies Taxation and Legal Issues |
| url | https://revistas.up.ac.pa/index.php/contacto/article/download/2906/2576 https://revistas.up.ac.pa/index.php/contacto/article/view/2906 |
| work_keys_str_mv | AT yenicruzmamani estrategiasdelaadministraciontributariaentiemposdecovid19ysuincidenciaenelcumplimientodelasobligacionestributarias AT janethlaricopaja estrategiasdelaadministraciontributariaentiemposdecovid19ysuincidenciaenelcumplimientodelasobligacionestributarias AT karembenaventetintaya estrategiasdelaadministraciontributariaentiemposdecovid19ysuincidenciaenelcumplimientodelasobligacionestributarias |