Tax Culture and Compliance with Tax Obligations of Peruvian Rural Microentrepreneurs

Ramirez-Asis E.; García-Figueroa M.; Jaheer Mukthar K.P.; Silva-Gonzales L.; Del-Carpio-García J.; Concepción-Lázaro R. · Lecture Notes in Networks and Systems (2023) · DOI: 10.1007/978-3-031-26956-1_20

Resumen

Since the most developed countries have a greater tax culture for the same reason that they are more responsible with respect to compliance, it is essential to internalize a tax culture that emphasizes the importance of meeting one's tax obligations in a conscientious manner and contributing to the growth and prosperity of our people. The researchers in this study set out to find out if and how tax culture influences the likelihood that rural Peruvian microentrepreneurs will file their taxes as required. A sample of 214 rural microentrepreneurs was selected using statistical methods, including a non-experimental cross-sectional design and a relational level of analysis. Based on the data, it seems that 37.6% of rural microentrepreneurs are not tax compliant and have a poor tax culture. Finally, it is demonstrated that tax culture significantly correlates with the purpose of rural Peruvian microentrepreneurs to file all necessary tax returns.

Instituciones: Universidad Señor de Sipán; Universidad Nacional Santiago Antúnez de Mayolo