La evasión tributaria y su relación con la recaudación tributaria de los comerciantes del mercado mayorista nro 2 de frutas de Lima-Perú, 2023

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Resumen

The present study aimed to determine whether tax evasion is related to the tax collection of merchants at the Wholesale Fruit Market No. 2 in Lima, Peru, 2023. The methodology applied did not manipulate the objects of study, thus employing a non-experimental design. Likewise, it adopted a quantitative approach and was based on a correlational study, whose purpose is to understand how one variable may manifest in relation to another with which it is correlated. In addition, it was a cross-sectional investigation, developed at a specific point in time. The sample consisted of 130 merchants from the Wholesale Fruit Market No. 2 in Lima, Peru. In conclusion, the results show that there is a significant relationship between tax evasion and tax collection among the merchants of this market, with a Spearman’s Rho coefficient of –0.294 and a significance level of p = 0.001. The identified relationship is inverse and weak in magnitude, indicating that although the effect is not strong, an increase in tax evasion leads to a decrease in tax collection within the evaluated group.

Lecturas por mes y tendencia

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Palabras clave

Evasiontaxationrevenue collectiontradersEvasióntributaciónrecaudacióncomerciantes