Publication: Conciencia tributaria y formalización de contribuyentes en sectores aledaños a la ciudad de Huamachuco, Municipalidad Provincial de Sánchez Carrión, 2017
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Date
2019
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como objetivo general determinar la relación que existe entre la Conciencia tributaria y la Formalización de contribuyentes en sectores aledaños a la ciudad de Huamachuco, Municipalidad Provincial de Sánchez Carrión, 2017. El problema planteado fue ¿Qué relación existe entre la Conciencia Tributaria y la Formalización de Contribuyentes en sectores aledaños a la ciudad de Huamachuco, Municipalidad Provincial de Sánchez Carrión, 2017? La población lo conformó los 222 contribuyentes de sectores aledaños de la ciudad, cuya muestra fue de 52 personas a las cuales se les aplicó un cuestionario; el diseño de investigación utilizado fue no experimental, de corte trasversal. Ante los resultados obtenidos y el análisis correspondiente se comprobó la hipótesis: Existe una relación positiva entre la Conciencia tributaria y la Formalización de contribuyentes en sectores aledaños a la ciudad de Huamachuco, Municipalidad Provincial de Sánchez Carrión, 2017. La principal conclusión estableció que la conciencia tributaria presentó una posición débil, pues por lo general los contribuyentes no consideran la importancia de cumplir puntualmente con sus pagos, llegando a las acciones de coacción o multa; además los medios informativos que utiliza la municipalidad no son suficientes ni adecuados para sensibilizar a la población, por lo que el contribuyente no se formaliza declarando oportunamente las modificaciones realizadas en sus predios, ni en los pagos de tributos correspondientes.
Abstract: The present investigation has its general objective was to determine the relationship between Tax Awareness and Formalization of taxpayers in sectors surrounding the city of Huamachuco, Provincial Municipality of Sánchez Carrión, 2017. The problem posed to the problematic reality was: What is the relationship between the Tax Awareness and the Formalization of Taxpayers in sectors close to the city of Huamachuco, Provincial Municipality of Sánchez Carrión, 2017? The population was made up of 222 taxpayers from the surrounding areas of the city, whose sample was 52 people to whom a questionnaire was applied; the research design used was non-experimental, cross-sectional. In view of the results obtained and the corresponding analysis, the hypothesis was verified: There is a positive relationship between Tax Awareness and Formalization of taxpayers in sectors close to the city of Huamachuco, Provincial Municipality of Sánchez Carrión, year 2017. The main conclusion states that the Tax awareness presents a weak position, since taxpayers generally do not consider the importance of paying punctually with their payments, reaching coercion or fine actions; In addition, the media used by the municipality are not sufficient or adequate to sensitize the population, so that the taxpayer does not formalize by declaring in a timely manner the modifications made to their properties, nor in the corresponding tax payments.
Abstract: The present investigation has its general objective was to determine the relationship between Tax Awareness and Formalization of taxpayers in sectors surrounding the city of Huamachuco, Provincial Municipality of Sánchez Carrión, 2017. The problem posed to the problematic reality was: What is the relationship between the Tax Awareness and the Formalization of Taxpayers in sectors close to the city of Huamachuco, Provincial Municipality of Sánchez Carrión, 2017? The population was made up of 222 taxpayers from the surrounding areas of the city, whose sample was 52 people to whom a questionnaire was applied; the research design used was non-experimental, cross-sectional. In view of the results obtained and the corresponding analysis, the hypothesis was verified: There is a positive relationship between Tax Awareness and Formalization of taxpayers in sectors close to the city of Huamachuco, Provincial Municipality of Sánchez Carrión, year 2017. The main conclusion states that the Tax awareness presents a weak position, since taxpayers generally do not consider the importance of paying punctually with their payments, reaching coercion or fine actions; In addition, the media used by the municipality are not sufficient or adequate to sensitize the population, so that the taxpayer does not formalize by declaring in a timely manner the modifications made to their properties, nor in the corresponding tax payments.
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Keywords
Conciencia tributaria, Formalización de contribuyentes, Recaudación de impuestos, Educación tributaria