Tax culture and compliance with tax obligations of micro-entrepreneurs in the central market, Jaen, Peru

Authors

DOI:

https://doi.org/10.51798/sijis.v3i2.386

Keywords:

culture, education, taxation, micro-entrepreneurs

Abstract

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.

Author Biographies

Lady Stephania Perez Jimenez , Universidad César Vallejo - Perú

Universidad César Vallejo - Perú

Victor Hugo Puican Rodriguez, Universidad Nacional Intercultural Fabiola Salazar Leguía de Bagua

Universidad Nacional Intercultural Fabiola Salazar Leguía de Bagua

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Published

2022-06-02

How to Cite

Perez Jimenez , L. S. ., & Puican Rodriguez, V. H. . (2022). Tax culture and compliance with tax obligations of micro-entrepreneurs in the central market, Jaen, Peru. Sapienza: International Journal of Interdisciplinary Studies, 3(2), 726–740. https://doi.org/10.51798/sijis.v3i2.386

Issue

Section

Continuous flow- Articles, Essays, Professional Case Studies