Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021

The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of associatio...

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Detalles Bibliográficos
Autores: Rodriguéz Zuta, Junelly, Torres Torres, Mariam Yamilei, Vallejos Tafur, Juan Britman
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2022
País:Brasil
Institución:Sapienza Grupo Editorial
Repositorio:Sapienza (Curitiba)
Idioma:español
OAI Identifier:oai:ojs2.journals.sapienzaeditorial.com:article/236
Acceso en línea:https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236
Access Level:acceso abierto
Palabra clave:Imposto, evasão, cultura
Tax, evasion, culture
Cultura Tributaria, evasión, cultura
Descripción
Sumario:The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).