Tax evasion and tax collection

Abstract

Objective. The objective of the research was to contribute to the diagnosis of tax evasion in the hotel business in the district of Amarilis and its impact on tax revenues. Methods. The research approach was quantitative, applied type and correlational descriptive level. Results. The results obtained indicate a moderate positive correlation level (0.366) between the study variables. Conclusions. It is concluded that tax evasion is related to tax collection in hotel companies in the district of Amarilis, Huánuco.