Tax avoidance and income tax collection in Peru

Lira-Camargo Z.R.; Nieves-Chen J.H.; Lira-Camargo J. · Revista de Ciencias Sociales (2024) · DOI: 10.31876/rcs.v30i.42323

Resumen

Tax avoidance is a mechanism to avoid paying tax, taking advantage of legal loopholes. The objective of this research was to analyze tax avoidance and its relationship with income tax collection in Peru. The study is descriptive, correlational, with a non-experimental design, considering a random selection sample of 400 businesses, to which a questionnaire was applied as a data collection instrument. The results show that 30.80% of companies know about tax avoidance; 31% consider that tax avoidance reduces revenue; 70% do not pay taxes. It is concluded that tax avoidance is related to income tax collection in Peru, since collection is low, and 42% of those surveyed maintain that it is due to high tax avoidance, therefore, it should be encourage businessmen to increase tax collection since tax avoidance affects the economic and social development of a nation. © (2024), (Universidad del Zulia). All rights reserved.

Instituciones: Universidad Nacional Federico Villarreal; Universidad Nacional de Barranca