Tax evasion and compliance with tax obligations in the Huaycán de Ate Vitarte Industrial Park
Year: 2024
Type: article
Study design: Observational Study
Abstract: The objective of the investigation was to determine the relationship between tax evasion and compliance with tax obligations in the Huaycán de Ate Vitarte Industrial Park. For this, a basic quantitative methodology was used, of a non-experimental and transversal type, using the survey technique through two questionnaires administered to 30 members of the industrial park association. The results revealed that the two-sided significance values were 0.000, below the threshold of 0.05. This indicates a significant and high relationship between tax evasion and compliance with tax obligations in the Huaycán Industrial Park, with a Rho correlation coefficient of 0.728. In conclusion, it was evident that there is a significant relationship between tax evasion and compliance with tax obligations in the Huaycán Industrial Park in Ate Vitarte. This suggests that partners who evade taxes have a tendency to be less compliant with their tax obligations, indicating a lack of tax ethics and a perception of impunity in compliance with tax laws.
Source: SCIÉNDO
Author: Cynthia Sadith Silvera Oscanoa
Institution: Universidad César Vallejo
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4402130620