Trust in the state and tax compliance in university graduates

Dora Amalia M.H.; Hilda Elizabeth G.G.; Wilfredo P.Y.; Freddy Juan T.M. · Revista Venezolana de Gerencia (2023) · DOI: 10.52080/rvgluz.28.103.25

Resumen

In Latin America, as well as in Peru, tax evasion or non-compliance continue to show significant figures, among the problems of tax evasion is the lack of tax awareness and tax education of taxpayers. The objective is to establish the impact of trust in the State as a mediating variable in the relationship between tax culture and tax compliance expressed by students upon graduation from the University. The study sample is probabilistic and randomly selected with 288 students from the Accounting (143) and Law (145) programs, the data is obtained through a structured and validated questionnaire with indicators higher than 70.8% (Crombach’s alpha), the analysis was developed using the structural equations technique (PLS). The structural theoretical model of the variables tax factors, mediated by state trust and tax duty compliance whose standardized betas (β) paths are significant at the 0.05 level of error, have significant positive relationship where the exogenous construct explains 36.80% of the endogenous construct and the strength of the relationship is minimal (0.011). On the other hand, it is also evident that trust in the State is positively and significantly related to the fulfillment of tax duties, and explains 1.10% of this and the relationship is minimal, which allows concluding that trust in the State explains the significant relationship between factors of tax culture and fulfillment of tax duties, which proves that the negative actions of public officials discourage the attitude of fulfillment of their tax duties in university students.

Instituciones: Universidad Nacional de Jaén; Universidad José Carlos Mariátegui de Moquegua