Cultura tributaria e intención de formalización de los emprendedores bodegueros del Distrito de Morales-San Martín, 2021

The present research sought to find if there is a relationship between the variables tax culture and intention to formalize of the winery entrepreneurs of the district of Morales-San Martin 2021, the research was considered applied type, a quantitative approach of non-experimental cross-sectional type and correlational scope was used. The survey technique and the questionnaire instrument were applied to the study variables, in a sample of 59 winery entrepreneurs, after the data collection, we proceeded to perform the tabulation and the descriptive and inferential analysis, it was found that the tax culture is at a medium level and the intention of formalization is at a high level, performing the Spearman's Rho test we obtained a significance of 0. 165 which indicates that there is no relationship between the variables, it was concluded that it is not necessary to have a high index of tax culture for the entrepreneur to have the intention to formalize, since there are entrepreneurs who have a low tax culture and have the intention to formalize unlike other entrepreneurs who have a high level of tax culture and have no intention to formalize due to lack of confidence with the State, meaning that each variable has independent directions.