Tax culture and compliance with tax obligations in the July 28 Market, Jaén 2021
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , |
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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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) 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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1797051608314413056 |