Cultura tributaria y su influencia en la evasión de impuestos, en el sector ferretero, en el distrito de Soritor, 2021

The present study had the general objective of determining the influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. The research was of an applied quantitative approach with a correlational descriptive scope because it evaluated the degree of association or relationship between two or more variables. The research design was non-experimental, cross-sectional because it was carried out without manipulating the variables. The total population was 15 companies. It is concluded that there is influence of the tax culture on tax evasion, in the hardware sector, in the Soritor district, 2021. Through Pearson's statistical analysis, the coefficient of 0.949 (high positive correlation) and a p value equal to 0.000 (p-value ≤ 0.05).