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

Diagnosis of tax avoidanceamong traders in a food market

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.

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Published

2022-01-03

Issue

Vol. 2 No. 1 (2022): Revista Innovación Empresarial (ene-jun)

Section

Original article

License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the intellectual property rights of works published in RCIE, and grant the journal only the right of first publication. This means that authors may reuse and disseminate their work at a later date, provided that they mention the original publication in this journal and comply with the terms of the CC BY license.

How to Cite

Márquez Lugo, I. S., Torero Solano de Martel, N. Z., Núñez Furo, F., Coronado Chang, L. V., & Martel Carranza, C. P. (2022). Diagnosis of tax avoidanceamong traders in a food market. Innovacion Empresarial, 2(1), e10. https://doi.org/10.37711/rcie.2022.2.1.10