THE INCORPORATION OF TAXPAYERS OF THE NEW UNIQUE SIMPLIFIED REGIME TO ELECTRONIC INVOICING REDUCES TAX EVASION

Ramírez A.G.; Ataupillco Vera V.D.; Collazos Paucar E.; Villacorta Cavero A.M.; Santiago Saturnino P.A. · Universidad y Sociedad (2022)

Resumen

The purpose of this research was to establish whether the incorporation of taxpayers of the New Simplified Unique Regime to Electronic Invoicing is a contributing factor in the reduction of tax evasion in the city of Tingo Maria. The development of the research is based on the scientific method, which is made up of a series of activities correctly articulated leading to a coherent result. A questionnaire survey was also applied to the taxpayers of the New Single Simplified Regime. The result obtained in the research was that the incorporation of the taxpayers of the New Single Simplified Regime to the electronic books is a determining factor in the reduction of tax evasion by the taxpayers of the city of Tingo Maria. From the aforementioned, it is concluded that the binding statistic between the variables tax evasion and electronic books has a value of 0.707; being close to unity, the existence of a considerable or good correlation can be confirmed, with which the determinant relationship of the incorporation of electronic books to taxpayers of the New RUS to reduce tax evasion in the city of Tingo Maria is evidenced.

Instituciones: Universidad Nacional Mayor de San Marcos; Universidad Nacional Federico Villarreal; Universidad Nacional Agraria de la Selva