Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021

Detalhes bibliográficos
Autor(a) principal: Rodriguéz Zuta, Junelly
Data de Publicação: 2022
Outros Autores: Torres Torres, Mariam Yamilei, Vallejos Tafur, Juan Britman
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236
Resumo: The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).
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spelling Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021Cultura tributaria y su influencia en la evasión de impuestos, en el sector ferretero, en el distrito de Soritor, 2021Cultura tributária e sua influência na evasão fiscal, no setor de ferragens, no distrito de Soritor, 2021Imposto, evasão, culturaTax, evasion, cultureCultura Tributaria, evasión, culturaThe present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).El presente estudio, tuvo como objetivo general determinar la influencia de la cultura tributaria en la evasión de impuestos, en el sector ferretero, en el distrito de Soritor, 2021. La investigación fue de enfoque cuantitativo de tipo aplicado con un alcance descriptivo correlacional porque evaluó el grado de asociación o relación entre dos o más variables. El diseño de investigación fue no experimental de corte transversal porque se realizó sin manipular las variables. La población total fue de 15 empresas. Se concluye que, existe influencia de la cultura tributaria en la evasión de impuestos, en el sector ferretero, en el distrito de Soritor, 2021. Mediante el análisis estadístico de Pearson se obtuvo el coeficiente de 0, 949 (correlación positiva alta) y un p valor igual a 0,000 (p- valor ≤ 0.05).O presente estudo teve como objetivo geral determinar a influência da cultura tributária na evasão fiscal, no setor de hardware, no distrito de Soritor, 2021. A pesquisa foi de abordagem quantitativa aplicada com escopo descritivo correlacional, pois avaliou o grau de associação ou relação entre duas ou mais variáveis. O desenho da pesquisa foi não experimental, transversal, pois foi realizada sem manipulação das variáveis. A população total era de 15 empresas. Conclui-se que existe influência da cultura tributária na evasão fiscal, no setor de hardware, no distrito de Soritor, em 2021. Pela análise estatística de Pearson, o coeficiente de 0,949 (correlação positiva alta) e um valor de p igual a 0,000 (p -valor ≤ 0,05).Sapienza Grupo Editorial2022-02-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/23610.51798/sijis.v3i1.236Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 412-427Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 412-427Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 412-4272675-978010.51798/sijis.v3i1reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236/118Copyright (c) 2022 Junelly Rodriguéz Zuta, Mariam Yamilei Torres Torres, Juan Britman Vallejos Tafurhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessRodriguéz Zuta, JunellyTorres Torres, Mariam YamileiVallejos Tafur, Juan Britman2022-12-26T21:31:43Zoai:ojs2.journals.sapienzaeditorial.com:article/236Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:52.131678Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
Cultura tributaria y su influencia en la evasión de impuestos, en el sector ferretero, en el distrito de Soritor, 2021
Cultura tributária e sua influência na evasão fiscal, no setor de ferragens, no distrito de Soritor, 2021
title Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
spellingShingle Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
Rodriguéz Zuta, Junelly
Imposto, evasão, cultura
Tax, evasion, culture
Cultura Tributaria, evasión, cultura
title_short Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
title_full Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
title_fullStr Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
title_full_unstemmed Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
title_sort Tax culture and its influence on tax evasion, in the hardware sector, in the Soritor district, 2021
author Rodriguéz Zuta, Junelly
author_facet Rodriguéz Zuta, Junelly
Torres Torres, Mariam Yamilei
Vallejos Tafur, Juan Britman
author_role author
author2 Torres Torres, Mariam Yamilei
Vallejos Tafur, Juan Britman
author2_role author
author
dc.contributor.author.fl_str_mv Rodriguéz Zuta, Junelly
Torres Torres, Mariam Yamilei
Vallejos Tafur, Juan Britman
dc.subject.por.fl_str_mv Imposto, evasão, cultura
Tax, evasion, culture
Cultura Tributaria, evasión, cultura
topic Imposto, evasão, cultura
Tax, evasion, culture
Cultura Tributaria, evasión, cultura
description The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).
publishDate 2022
dc.date.none.fl_str_mv 2022-02-14
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236
10.51798/sijis.v3i1.236
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236
identifier_str_mv 10.51798/sijis.v3i1.236
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/236/118
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 412-427
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 412-427
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 412-427
2675-9780
10.51798/sijis.v3i1
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
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