Diagnóstico de la elusión tributaria en los comerciantes de un mercado de abasto

Ingrid Samantha Márquez Lugo; Nathalie Zinzia Torero Solano de Martel; Ferdinan Núñez Furo; Liliana Victoria Coronado Chang; Christian Paolo Martel Carranza

doi:10.37711/rcie.2022.2.1.10

Authors

Ingrid Samantha Márquez Lugo Universidad de Huánuco, Huánuco, Perú https://orcid.org/0000-0001-5073-7850
Nathalie Zinzia Torero Solano de Martel Instituto de Educación Superior Juan Bosco de Huánuco, Huánuco, Perú https://orcid.org/0000-0002-8810-2719
Ferdinan Núñez Furo Universidad de Huánuco, Huánuco, Perú https://orcid.org/0000-0001-8040-9997
Liliana Victoria Coronado Chang Universidad de Huánuco, Huánuco, Perú https://orcid.org/0000-0002-7050-4277
Christian Paolo Martel Carranza Universidad de Huánuco, Huánuco, Perú https://orcid.org/0000-0001-9272-3553

DOI:

https://doi.org/10.37711/rcie.2022.2.1.10

Keywords:

tax avoidance, tax culture, tax avoidance strategy, tax obligations, taxpayer behavior, tax knowledge

Abstract

Objective. To analyze the level of tax avoidance in the Paucarbambafood market during 2019. Methods. The research approach was quantitative and its design was non-experimental. Data were collected by means of a survey to determine the behavior of the study variable in traders. Results. It was found that 53 % of the traders opted to pay less taxes without breaking the law, which determines that the level of tax avoidance in the Paucarbamba food market, as of 2019, is constant. Conclusion. The presence of tax avoidance was evidencedby multiple factors that make trade lose efficiency in this market.