Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021; [Cultura tributária e o cumprimento das obrigações tributárias no Mercado 28 de Julio, Jaén 2021]

Requejo Torres M.S.; Pérez Silva N.; Oblitas Otero R.C. · Sapienza (2022) · DOI: 10.51798/sijis.v3i2.350

Resumen

Tributes is a topic of constant interest; that motivated to carry out the investigation which presented as objective to determine the relationship between the tax culture and the fulfillment of the tax obligations in the clothing merchants of the Market 28 de Julio de Jaén reason in 2021; the work was developed through the type of applied research and correlational non-experimental design; the participants were from 138 merchants who were given the questionnaire to collect the data. The results achieved presenting a low level in terms of tax culture (47.10%); while compliance with tax obligations is regular (47.83%); Considerable positive results are also evident between the tax culture and the dimensions of tax obligations (0.807 and 0.809). It is concluded by determining that between the tax culture and compliance with tax obligations there is a positive and significant relationship.

Instituciones: Universidad César Vallejo