Cultura tributaria y cumplimiento de las obligaciones tributarias de microempresarios del mercado central, Jaén, Perú

Autor: Perez Jimenez , Lady Stephania, Puican Rodriguez, Victor Hugo
Jazyk: Spanish; Castilian
Rok vydání: 2022
Předmět:
Zdroj: Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 2 (2022): Multidisciplinary Contributions; 726-740
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 2 (2022): Aportes Multidisciplinarios; 726-740
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 2 (2022): Contribuições Multidisciplinares; 726-740
Sapienza (Curitiba)
Sapienza Grupo Editorial
instacron:SAPIENZA
ISSN: 2675-9780
DOI: 10.51798/sijis.v3i2
Popis: 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
Databáze: OpenAIRE