Publication: Cultura tributaria y su influencia en la evasión aduanera de las mypes de Puno 2021
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Date
2021
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación se elaboró con la finalidad de determinar la influencia de la Cultura tributaria en la evasión aduanera de las MYPES de Puno 2021. El marco teórico de este trabajo de investigación abordó temas generales sobre la cultura tributaria, así como de la evasión aduanera de las MYPES de Puno. El problema de la presente investigación fue ¿De qué manera la cultura tributaria influye en la evasión aduanera de las MYPES de Puno 2021?, así como el objetivo general fue determinar de qué manera la cultura tributaria influye en la evasión aduanera de las MYPES de Puno. En cuanto a la metodología, se utilizó el diseño descriptivo transeccional correlacional. La muestra estuvo compuesta por 68 MYPES de Puno. Se aplicó como técnica de recolección de datos, la encuesta, estructurada en una serie de 21 preguntas aplicada a las MYPES de Puno. Se analizó cada pregunta del cuestionario, las cuales fueron representadas en forma gráfica para luego agruparlas de acuerdo a las dimensiones de la cultura tributaria y evasión aduanera, para una mayor comprensión de los resultados obtenidos. Para contrastar la hipótesis se utilizó la Prueba Chi Cuadrado, lo cual determinó la influencia significativa de la cultura tributaria en la evasión aduanera de las MYPES de Puno. Donde la hipótesis se contrastó, concluyendo en que la cultura tributaria influye significativamente en la evasión aduanera de las MYPES de Puno 2021.
ABSTRACT The present research work was developed in order to determine the influence of the Tax Culture in the customs evasion of the MYPES of Puno 2021. The theoretical framework of this research work addressed general issues on tax culture, as well as customs evasion of the MYPES of Puno. The problem of this research was: How does the tax culture influence the customs evasion of the MYPES of Puno 2021?, as well as its general objective was to determine how the tax culture influences the customs evasion of the MYPES of Puno. Regarding the methodology, the descriptive transectional correlational design was used. The sample consisted of 68 MYPES from Puno. The survey, structured in a series of 21 questions applied to the MYPES of Puno, was applied as a data collection technique. Each question of the questionnaire was analyzed, which were represented graphically and then grouped according to the dimensions of the tax culture and customs evasion, for a better understanding of the results obtained. To contrast the hypothesis, the Chi Square Test was used, which determined the significant influence of the tax culture in the customs evasion of the MYPES of Puno. Where the hypothesis was contrasted, concluding that the tax culture significantly influences customs evasion of the MYPES of Puno 2021.
ABSTRACT The present research work was developed in order to determine the influence of the Tax Culture in the customs evasion of the MYPES of Puno 2021. The theoretical framework of this research work addressed general issues on tax culture, as well as customs evasion of the MYPES of Puno. The problem of this research was: How does the tax culture influence the customs evasion of the MYPES of Puno 2021?, as well as its general objective was to determine how the tax culture influences the customs evasion of the MYPES of Puno. Regarding the methodology, the descriptive transectional correlational design was used. The sample consisted of 68 MYPES from Puno. The survey, structured in a series of 21 questions applied to the MYPES of Puno, was applied as a data collection technique. Each question of the questionnaire was analyzed, which were represented graphically and then grouped according to the dimensions of the tax culture and customs evasion, for a better understanding of the results obtained. To contrast the hypothesis, the Chi Square Test was used, which determined the significant influence of the tax culture in the customs evasion of the MYPES of Puno. Where the hypothesis was contrasted, concluding that the tax culture significantly influences customs evasion of the MYPES of Puno 2021.
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Keywords
Cultura tributaria, Evasión aduanera, Mypes