La evasión tributaria y su relación con la recaudación tributaria de los comerciantes del mercado mayorista nro 2 de frutas de Lima-Perú, 2023

Fuentes: histórico de OJS (PKP, por objeto) + tracker en la revista + 0 vista(s) en este índice. Citas: se consultan en Crossref para publicaciones con DOI.

Resumen

The present study aimed to determine whether tax evasion is related to the tax collection of merchants at the Wholesale Fruit Market No. 2 in Lima, Peru, 2023. The methodology applied did not manipulate the objects of study, thus employing a non-experimental design. Likewise, it adopted a quantitative approach and was based on a correlational study, whose purpose is to understand how one variable may manifest in relation to another with which it is correlated. In addition, it was a cross-sectional investigation, developed at a specific point in time. The sample consisted of 130 merchants from the Wholesale Fruit Market No. 2 in Lima, Peru. In conclusion, the results show that there is a significant relationship between tax evasion and tax collection among the merchants of this market, with a Spearman’s Rho coefficient of –0.294 and a significance level of p = 0.001. The identified relationship is inverse and weak in magnitude, indicating that although the effect is not strong, an increase in tax evasion leads to a decrease in tax collection within the evaluated group.

Lecturas por mes y tendencia

Barras: vistas del resumen y lecturas de archivos (tracker + índice). Línea punteada: tendencia lineal y predicción de 3 meses (estimación estadística, no un dato).

Palabras clave

Evasiontaxationrevenue collectiontradersEvasióntributaciónrecaudacióncomerciantes