The tax culture and its impact on compliance with tax obligations in the company Dream Color E.I.R.L. Cutervo 2020

• Autor(a) principal: Chavez Vallejos , Jorge Wangler
• Data de Publicação: 2022
• Outros Autores: Oblitas Otero , Roberto Carlos
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/313
• topic: Cultura tributária, consciência tributária, obrigações tributárias, obrigações formais e obrigações sustanciais.; Tax culture, Tax awareness, tax obligations, formal obligations and substantial obligations; Cultura tributaria, conciencia tributaria, obligaciones tributarias, obligaciones formales y obligaciones sustanciales.

The objective of this thesis is to determine how the tax culture affects the fulfillment of tax obligations in the company Dream Color E.I.R.L. Cutervo 2020; with the purpose of providing the knowledge and importance of generating a tax culture that generates compliance with tax obligations and avoiding evasions or avoidance that harm the tax coffers, as well as sanctions against the company. The study is non-experimental, due to its transverse temporality, as well, it is developed under the correlational level, for data collection, two survey questionnaires were considered as an instrument to measure each of the study variables: tax culture and tax obligations, the same that were submitted to validation by expert judgment. On the other hand, the results were obtained by contracting the hypotheses using Spearman´s Rho "r"; managing to show that there is an incidence between the tax culture and tax obligations in the company Dream Color E.I.R.L. Cutervo 2020. This incidence is 0.848, that is, it presents a moderate positive correlation. Indicator that presents a dependency between the two variables called direct relationship: when one of them increases, the other also does so in constant proportion.