Relationship between tax auditing, tax evasion, and corporate tax revenue in mining companies in the Puno region
Objective: To analyze the relationship between tax audits, tax evasion, and corporate tax revenue in mining companies in the Puno region. Methods: A quantitative, non-experimental, cross-sectional, and correlational study with a sample of 45 mining companies. Statistical analysis was performed using...
| Autores: | , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Perú |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Idioma: | español |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/30870 |
| Acceso en línea: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/30870 |
| Access Level: | acceso abierto |
| Palabra clave: | Tax enforcement tax administration tax auditing tax compliance fiscal revenue Control tributario administración tributaria fiscalización tributaria cumplimiento tributario ingresos fiscales Controle tributário administração tributária fiscalização tributária conformidade tributária arrecadação fiscal |
| Sumario: | Objective: To analyze the relationship between tax audits, tax evasion, and corporate tax revenue in mining companies in the Puno region. Methods: A quantitative, non-experimental, cross-sectional, and correlational study with a sample of 45 mining companies. Statistical analysis was performed using Spearman’s rank correlation coefficient. Results: A moderate positive correlation was found between tax audits and tax evasion (ρ = 0.54), suggesting greater detection of evasive practices in contexts of increased tax oversight. Similarly, a moderate positive correlation was observed between tax evasion and tax collection (ρ = 0.37), as well as between tax audits and corporate tax revenue (ρ = 0.63), indicating that more intensive audits are associated with improved collection performance. Conclusion: The results show that tax audits are statistically associated with both the identification of evasive practices and tax collection performance in the mining sector in Puno. |
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