Fiscal culture and its relationship with entrepreneurs' compliance with tax responsibilities in a market of Trujillo, 2023

Beatriz Sánchez Baca C.; Rafael Rodríguez Abraham A.; Adalberto Araujo Calderón W.; Daniel García Juárez H.; Edgardo Cruz Salinas L. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/laccei2024.1.1.545

Resumen

The purpose of this study was to determine the relationship between fiscal culture and entrepreneurs' compliance with tax responsibilities in a market of Trujillo. Regarding the methodology, the research adopted a quantitative, applied approach, and the design was non-experimental, correlational, and cross-sectional. The sample was made up of 212 entrepreneurs from a market in Trujillo, who responded to data collection instruments, such as the questionnaire and documentary analysis. The obtained results show that 89.60% of entrepreneurs have a medium-low level of tax culture, and 64.60% of entrepreneurs have a low level of compliance with tax responsibilities. Tax culture and compliance with tax responsibilities among entrepreneurs in a market have a significant positive correlation of 0.217, with a significance level of 0.002. The relationship is weakly positive, and it is concluded that if fiscal culture increases, so does the compliance with tax responsibilities.

Instituciones: Universidad César Vallejo