Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021

Detalhes bibliográficos
Autor(a) principal: Dávila Barboza, Rosela María José
Data de Publicação: 2022
Outros Autores: Pintado Calle, Edsón Jhoan
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/331
Resumo: The title of the research was Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021, with the general objective being to identify the relationship between the variables, for which basic type research was used. non-experimental design with a cross-sectional scope, a quantitative approach and a correlational level; being the population 67 entrepreneurs and the sample a fraction of the population that were 53; It was found that the tax culture and compliance with tax obligations variables have a relationship index of 0.711, this being high, so it is concluded that both variables are related and that if the tax culture improves, compliance with tax obligations will improve.
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spelling Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021Cultura tributaria y el cumplimiento de las obligaciones tributarias de las MYPES del distrito de San José de Lourdes, 2021Cultura tributária e cumprimento das obrigações tributárias do MYPES do distrito de San José de Lourdes, 2021obrigações tributárias, consciência tributária e cultura.tax obligations, tax awareness and culture.obligaciones tributarias, conciencia y cultura tributaria.The title of the research was Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021, with the general objective being to identify the relationship between the variables, for which basic type research was used. non-experimental design with a cross-sectional scope, a quantitative approach and a correlational level; being the population 67 entrepreneurs and the sample a fraction of the population that were 53; It was found that the tax culture and compliance with tax obligations variables have a relationship index of 0.711, this being high, so it is concluded that both variables are related and that if the tax culture improves, compliance with tax obligations will improve.El título de la investigación fue la Cultura tributaria y el cumplimiento de las obligaciones tributarias de las MYPES del distrito de San José de Lourdes, 2021 siendo el objetivo general identificar la relación entre las variables, para lo cual se usó la investigación de tipo básica, de diseño no experimental de alcance transversal, de enfoque cuantitativo y de nivel correlacional; siendo la población 67 empresarios y la muestra una fracción de la población que fueron 53; se halló que las variables cultura tributaria y cumplimiento de las obligaciones tributarias tienen un índice de relación de 0.711 siendo este alto por lo que se concluye que ambas variables están relacionadas y que si mejora la cultura tributaria mejorará el cumplimiento de las obligaciones tributarias.O título da pesquisa foi Cultura tributária e cumprimento das obrigações tributárias do MYPES do distrito de San José de Lourdes, 2021, com o objetivo geral de identificar a relação entre as variáveis, para as quais foi utilizada pesquisa do tipo básico com delineamento experimental com escopo transversal, abordagem quantitativa e nível correlacional; sendo a população 67 empreendedores e a amostra uma fração da população que eram 53; Constatou-se que as variáveis ​​cultura tributária e cumprimento das obrigações tributárias possuem um índice de relacionamento de 0,711, sendo este alto, portanto conclui-se que ambas as variáveis ​​estão relacionadas e que se a cultura tributária melhorar, o cumprimento das obrigações tributárias melhorará.Sapienza Grupo Editorial2022-05-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/33110.51798/sijis.v3i2.331Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 2 (2022): Multidisciplinary Contributions; 266-272Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 2 (2022): Aportes Multidisciplinarios; 266-272Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 2 (2022): Contribuições Multidisciplinares; 266-2722675-978010.51798/sijis.v3i2reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/331/205Copyright (c) 2022 Rosela María José Dávila Barboza, Edsón Jhoan Pintado Callehttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessDávila Barboza, Rosela María José Pintado Calle, Edsón Jhoan 2022-12-26T21:19:06Zoai:ojs2.journals.sapienzaeditorial.com:article/331Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:56.132488Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
Cultura tributaria y el cumplimiento de las obligaciones tributarias de las MYPES del distrito de San José de Lourdes, 2021
Cultura tributária e cumprimento das obrigações tributárias do MYPES do distrito de San José de Lourdes, 2021
title Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
spellingShingle Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
Dávila Barboza, Rosela María José
obrigações tributárias, consciência tributária e cultura.
tax obligations, tax awareness and culture.
obligaciones tributarias, conciencia y cultura tributaria.
title_short Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
title_full Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
title_fullStr Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
title_full_unstemmed Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
title_sort Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021
author Dávila Barboza, Rosela María José
author_facet Dávila Barboza, Rosela María José
Pintado Calle, Edsón Jhoan
author_role author
author2 Pintado Calle, Edsón Jhoan
author2_role author
dc.contributor.author.fl_str_mv Dávila Barboza, Rosela María José
Pintado Calle, Edsón Jhoan
dc.subject.por.fl_str_mv obrigações tributárias, consciência tributária e cultura.
tax obligations, tax awareness and culture.
obligaciones tributarias, conciencia y cultura tributaria.
topic obrigações tributárias, consciência tributária e cultura.
tax obligations, tax awareness and culture.
obligaciones tributarias, conciencia y cultura tributaria.
description The title of the research was Tax culture and compliance with the tax obligations of the MYPES of the district of San José de Lourdes, 2021, with the general objective being to identify the relationship between the variables, for which basic type research was used. non-experimental design with a cross-sectional scope, a quantitative approach and a correlational level; being the population 67 entrepreneurs and the sample a fraction of the population that were 53; It was found that the tax culture and compliance with tax obligations variables have a relationship index of 0.711, this being high, so it is concluded that both variables are related and that if the tax culture improves, compliance with tax obligations will improve.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-12
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/331
10.51798/sijis.v3i2.331
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/331
identifier_str_mv 10.51798/sijis.v3i2.331
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/331/205
dc.rights.driver.fl_str_mv Copyright (c) 2022 Rosela María José Dávila Barboza, Edsón Jhoan Pintado Calle
https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Rosela María José Dávila Barboza, Edsón Jhoan Pintado Calle
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. 2 (2022): Multidisciplinary Contributions; 266-272
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 2 (2022): Aportes Multidisciplinarios; 266-272
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 2 (2022): Contribuições Multidisciplinares; 266-272
2675-9780
10.51798/sijis.v3i2
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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