Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021

Detalhes bibliográficos
Autor(a) principal: Requejo Torres , Maria Sujeily
Data de Publicação: 2022
Outros Autores: Pérez Silva , Nila, 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/350
Resumo: Tributes is a topic of constant interest; that motivated to carry out the investigation which presented as objective to determine the relationship between the tax culture and the fulfillment of the tax obligations in the clothing merchants of the Market 28 de Julio de Jaén reason in 2021; the work was developed through the type of applied research and correlational non-experimental design; the participants were from 138 merchants who were given the questionnaire to collect the data. The results achieved presenting a low level in terms of tax culture (47.10%); while compliance with tax obligations is regular (47.83%); Considerable positive results are also evident between the tax culture and the dimensions of tax obligations (0.807 and 0.809). It is concluded by determining that between the tax culture and compliance with tax obligations there is a positive and significant relationship.
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spelling Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021Cultura tributaria y el cumplimiento de las obligaciones tributarias en el Mercado 28 de Julio, Jaén 2021Cultura tributária e o cumprimento das obrigações tributárias no Mercado 28 de Julio, Jaén 2021cultura, obrigação, impostos, comerciantes, contribuintesculture, obligation, taxes, merchants, taxpayers.cultura, obligación, tributos, comerciantes, contribuyentes.Tributes is a topic of constant interest; that motivated to carry out the investigation which presented as objective to determine the relationship between the tax culture and the fulfillment of the tax obligations in the clothing merchants of the Market 28 de Julio de Jaén reason in 2021; the work was developed through the type of applied research and correlational non-experimental design; the participants were from 138 merchants who were given the questionnaire to collect the data. The results achieved presenting a low level in terms of tax culture (47.10%); while compliance with tax obligations is regular (47.83%); Considerable positive results are also evident between the tax culture and the dimensions of tax obligations (0.807 and 0.809). It is concluded by determining that between the tax culture and compliance with tax obligations there is a positive and significant relationship.Los tributos es un tema de constante interés; razón que motivó a realizar la investigación la cual presentó como objetivo determinar la relación entre la cultura tributaria y el cumplimiento de las obligaciones tributarias en los comerciantes de prendas de vestir del Mercado 28 de Julio de Jaén durante el 2021; el trabajo se desarrolló mediante el tipo de investigación aplicada y diseño no experimental correlacional; los participantes fueron de 138 comerciantes a los cuales se les proporcionó para recopilar los datos el cuestionario. Los resultados logrados presentan en cuanto a la cultura tributaria un nivel bajo (47.10%); mientras que el cumplimiento de las obligaciones tributarias es regular (47.83%); se evidencia también correlación positiva considerable entre la cultura tributaria y las dimensiones de las obligaciones tributarias (0,807 y 0,809). Se concluye determinando que entre entre la cultura tributaria y el cumplimiento de las obligaciones tributarias existe relación positiva y significativa.Os impostos são um tema de constante interesse; motivo que motivou a realização da investigação que apresentou como objetivo determinar a relação entre a cultura tributária e o cumprimento das obrigações fiscais nos comerciantes de roupas do Mercado 28 de Julio em Jaén durante o ano de 2021; o trabalho foi desenvolvido através do tipo de pesquisa aplicada e desenho correlacional não experimental; os participantes eram de 138 comerciantes que receberam o questionário para coletar os dados. Os resultados alcançados mostram um baixo nível em termos de cultura tributária (47,10%); enquanto o cumprimento das obrigações fiscais é regular (47,83%); Também há evidências de uma correlação positiva considerável entre a cultura tributária e as dimensões das obrigações tributárias (0,807 e 0,809). Conclui-se determinando que existe uma relação positiva e significativa entre a cultura tributária e o cumprimento das obrigações tributárias.Sapienza Grupo Editorial2022-05-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/35010.51798/sijis.v3i2.350Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 2 (2022): Multidisciplinary Contributions; 453-463Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 2 (2022): Aportes Multidisciplinarios; 453-463Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 2 (2022): Contribuições Multidisciplinares; 453-4632675-978010.51798/sijis.v3i2reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/350/224Copyright (c) 2022 Maria Sujeily Requejo Torres , Nila Pérez Silva , Roberto Carlos Oblitas Oterohttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessRequejo Torres , Maria Sujeily Pérez Silva , Nila Oblitas Otero, Roberto Carlos 2022-12-26T21:19:06Zoai:ojs2.journals.sapienzaeditorial.com:article/350Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:56.749129Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
Cultura tributaria y el cumplimiento de las obligaciones tributarias en el Mercado 28 de Julio, Jaén 2021
Cultura tributária e o cumprimento das obrigações tributárias no Mercado 28 de Julio, Jaén 2021
title Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
spellingShingle Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
Requejo Torres , Maria Sujeily
cultura, obrigação, impostos, comerciantes, contribuintes
culture, obligation, taxes, merchants, taxpayers.
cultura, obligación, tributos, comerciantes, contribuyentes.
title_short Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
title_full Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
title_fullStr Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
title_full_unstemmed Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
title_sort Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
author Requejo Torres , Maria Sujeily
author_facet Requejo Torres , Maria Sujeily
Pérez Silva , Nila
Oblitas Otero, Roberto Carlos
author_role author
author2 Pérez Silva , Nila
Oblitas Otero, Roberto Carlos
author2_role author
author
dc.contributor.author.fl_str_mv Requejo Torres , Maria Sujeily
Pérez Silva , Nila
Oblitas Otero, Roberto Carlos
dc.subject.por.fl_str_mv cultura, obrigação, impostos, comerciantes, contribuintes
culture, obligation, taxes, merchants, taxpayers.
cultura, obligación, tributos, comerciantes, contribuyentes.
topic cultura, obrigação, impostos, comerciantes, contribuintes
culture, obligation, taxes, merchants, taxpayers.
cultura, obligación, tributos, comerciantes, contribuyentes.
description Tributes is a topic of constant interest; that motivated to carry out the investigation which presented as objective to determine the relationship between the tax culture and the fulfillment of the tax obligations in the clothing merchants of the Market 28 de Julio de Jaén reason in 2021; the work was developed through the type of applied research and correlational non-experimental design; the participants were from 138 merchants who were given the questionnaire to collect the data. The results achieved presenting a low level in terms of tax culture (47.10%); while compliance with tax obligations is regular (47.83%); Considerable positive results are also evident between the tax culture and the dimensions of tax obligations (0.807 and 0.809). It is concluded by determining that between the tax culture and compliance with tax obligations there is a positive and significant relationship.
publishDate 2022
dc.date.none.fl_str_mv 2022-05-14
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/350
10.51798/sijis.v3i2.350
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/350
identifier_str_mv 10.51798/sijis.v3i2.350
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/350/224
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. 2 (2022): Multidisciplinary Contributions; 453-463
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 2 (2022): Aportes Multidisciplinarios; 453-463
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 2 (2022): Contribuições Multidisciplinares; 453-463
2675-9780
10.51798/sijis.v3i2
reponame:Sapienza (Curitiba)
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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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