Cultura tributaria y el comercio informal en el Emporio Comercial de Gamarra - Lima, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La cultura tributaria es la percepción de ciudadanos frente a los impuestos y su cumplimiento fiscal. El comercio informal refiere a las actividades económicas que se desarrollan fuera de los canales legales y sin registro formal. En ese contexto, la presente tuvo el objetivo de determinar la relación entre la cultura tributaria y el comercio informal de ropa en el distrito La Victoria, 2023. La metodología fue cuantitativa, no experimental y transversal. La población fue de 297 comerciantes informales a quienes se les aplicó los cuestionarios. Los resultados fueron que existe relación inversa y fuerte entre la cultura tributaria y el comercio informal con un Sig. = 0,000 y Rho de Spearman = - 0,951. La conclusión fue que la relación encontrada permite afirmar que mientras mayor sean los niveles de cultura tributaria, menores serán los niveles de comercio informal en la zona comercial estudiada.
ABSTRACT Tax culture refers to the attitude and perception of citizens towards paying taxes and their tax compliance. Informal trade refers to economic activities that are carried out outside legal channels and without formal registration. In this context, the objective of this study was to determine the relationship between tax culture and the informal clothing trade in the La Victoria district, 2023. The methodology was quantitative, non-experimental and transversal. The population was 297 informal traders to whom the questionnaires were applied. The results were that there is an inverse and strong relationship between tax culture and informal trade with a Sig. = 0.000 and Spearman's Rho = - 0.951. The conclusion was that the relationship found allows us to affirm that the higher the levels of tax culture, the lower the levels of informal trade in the commercial area studied.
ABSTRACT Tax culture refers to the attitude and perception of citizens towards paying taxes and their tax compliance. Informal trade refers to economic activities that are carried out outside legal channels and without formal registration. In this context, the objective of this study was to determine the relationship between tax culture and the informal clothing trade in the La Victoria district, 2023. The methodology was quantitative, non-experimental and transversal. The population was 297 informal traders to whom the questionnaires were applied. The results were that there is an inverse and strong relationship between tax culture and informal trade with a Sig. = 0.000 and Spearman's Rho = - 0.951. The conclusion was that the relationship found allows us to affirm that the higher the levels of tax culture, the lower the levels of informal trade in the commercial area studied.
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Keywords
Cultura tributaria, Comercio informal, Obligación tributaria