TY - GEN
T1 - Cultura tributaria
T2 - 3rd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development, LEIRD 2023
AU - Alicia, Alburqueque Olivos María
AU - Lisset, Chinga García Leidy
AU - Smith, Huamán Almonacid Genrry
AU - del Pilar, Pinedo Palacios Patricia
AU - Jonatan, García Zare Elmis
AU - Roberto, Olaya Reyes Mario
AU - Eloy, Soto Abanto Segundo
N1 - Publisher Copyright:
© 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2023
Y1 - 2023
N2 - Compliance with tax obligations is an important factor in the post-pandemic economic recovery and is closely linked to the formality of businesses and SMEs, a priority theme in Sustainable Development Goal 8: Decent Work and Economic Growth. The research aimed to determine the impact of tax culture on the compliance with tax obligations of entrepreneurs who operate on social media platforms in the province of Piura, Peru, during the year 2023. This study employed an applied research approach with a quantitative methodology and a correlational scope. Firstly, the levels for each variable and its dimensions were identified through a questionnaire with reliability and validity testing, conducted with a sample of 169 entrepreneurs. Secondly, the correlation was assessed using Spearman's Rho and the incidence was examined through Somers' d test, revealing that tax culture positively influences the compliance with tax obligations of entrepreneurs. Finally, it was found that the dimensions of the tax culture variable also have an impact on compliance with tax obligations. In conclusion, digital entrepreneurs demonstrated a good level of tax culture, which was reflected in their compliance with tax obligations, both in formal and substantive aspects.
AB - Compliance with tax obligations is an important factor in the post-pandemic economic recovery and is closely linked to the formality of businesses and SMEs, a priority theme in Sustainable Development Goal 8: Decent Work and Economic Growth. The research aimed to determine the impact of tax culture on the compliance with tax obligations of entrepreneurs who operate on social media platforms in the province of Piura, Peru, during the year 2023. This study employed an applied research approach with a quantitative methodology and a correlational scope. Firstly, the levels for each variable and its dimensions were identified through a questionnaire with reliability and validity testing, conducted with a sample of 169 entrepreneurs. Secondly, the correlation was assessed using Spearman's Rho and the incidence was examined through Somers' d test, revealing that tax culture positively influences the compliance with tax obligations of entrepreneurs. Finally, it was found that the dimensions of the tax culture variable also have an impact on compliance with tax obligations. In conclusion, digital entrepreneurs demonstrated a good level of tax culture, which was reflected in their compliance with tax obligations, both in formal and substantive aspects.
KW - accounting
KW - culture
KW - digitization
KW - small business
KW - taxation
UR - http://www.scopus.com/inward/record.url?scp=85187302618&partnerID=8YFLogxK
U2 - 10.18687/LEIRD2023.1.1.242
DO - 10.18687/LEIRD2023.1.1.242
M3 - Contribución a la conferencia
AN - SCOPUS:85187302618
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 3rd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development
PB - Latin American and Caribbean Consortium of Engineering Institutions
Y2 - 4 December 2023 through 6 December 2023
ER -
