Tax culture and compliance with tax obligations of micro-entrepreneurs in the central market, Jaen, Peru; [Cultura tributária e cumprimento das obrigações fiscais de microempreendedores no mercado central, Jaén, Peru]

Jimenez L.S.P.; Rodriguez V.H.P. · Sapienza (2022) · DOI: 10.51798/sijis.v3i2.386

Resumen

The general objective was to determine the relationship between tax culture and compliance with tax obligations of microentrepreneurs in the central market, Jaen-2021. In addition, applied research was used, with a non-experimental cross-sectional design, with a quantitative approach and correlational scope. Likewise, the survey was considered as a technique and as an instrument, a questionnaire composed of 18 items in its totality, which was applied to 40 micro-entrepreneurs of the central market, Jaen-2021. Tax culture and compliance with tax obligations obtained a Spearman's Rho of 0.674, also, it was appreciated that the value of p=0.001<0.05, allowing to accept the positive hypothesis, and reject the null hypothesis. Concluding that there is a considerable positive correlation between tax culture and compliance with tax obligations, thus revealing that when the State provides adequate information about tax regulations, when microentrepreneurs seek additional information to reinforce their knowledge about tax violations, if they work on their value formation about their tax duties and are transparent in the economic information they assign in their payment vouchers, they will possibly comply with each of their tax obligations.

Instituciones: Universidad César Vallejo; Universidad Nacional Intercultural Fabiola Salazar Leguía de Bagua