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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Bibliographic Details
Authors: Rodriguéz Zuta, Junelly, Torres Torres, Mariam Yamilei, Vallejos Tafur, Juan Britman
Format: article
Status:Published version
Publication Date:2022
Country:Brasil
Institution:Sapienza Grupo Editorial
Repository:Sapienza (Curitiba)
Language:Spanish
OAI Identifier:oai:ojs2.journals.sapienzaeditorial.com:article/236
Online Access:https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236
Access Level:Open access
Keyword:Imposto, evasão, cultura
Tax, evasion, culture
Cultura Tributaria, evasión, cultura
Description
Summary: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).