Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021; [Cultura tributária e cumprimento das obrigações tributárias do MYPES do distrito de San José de Lourdes, 2021]

Dávila Barboza R.M.J.; Pintado Calle E.J. · Sapienza (2022) · DOI: 10.51798/sijis.v3i2.331

Resumen

The title of the research was Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021, with the general objective being to identify the relationship between the variables, for which basic type research was used. non-experimental design with a cross-sectional scope, a quantitative approach and a correlational level; being the population 67 entrepreneurs and the sample a fraction of the population that were 53; It was found that the tax culture and compliance with tax obligations variables have a relationship index of 0.711, this being high, so it is concluded that both variables are related and that if the tax culture improves, compliance with tax obligations will improve.

Instituciones: Universidad César Vallejo