Influence of the tax culture on tax evasion in micro and small commercial enterprises

Saturnino P.A.S.; Antonio V.T.M.; Rodolfo S.C.M.; Hernando B.B.L. · Revista Venezolana de Gerencia (2023) · DOI: 10.52080/rvgluz.28.e9.32

Resumen

The objective of this article is to explain the influence of the tax culture on tax evasion of micro and small commercial companies in the district of San Juan de Lurigancho, Lima, Peru. To achieve this objective, an investigation of explanatory scope (correlational-causal) was carried out. From a population of 60 micro and small commercial companies, the sample was determined in the entire population. For data collection, 2 questionnaires of 24 items were used. After the application of the ordinal logistic regression, a result was obtained that, p value (of significance) is equal to 0.000 compared to the statistical significance α equal to 0.05 (p.value < α). It is concluded that promoting and incentivizing the tax culture from the state and private sector improves tax collection, significantly influencing the reduction of tax evasion.

Instituciones: Universidad Nacional Federico Villarreal