Abstract

HURTADO BARAZORDA, Karina; ESTRADA ARAOZ, Edwin Gustavo; GALLEGOS RAMOS, Néstor Antonio  and  VELASQUEZ GIERSCH, Libertad. Tax culture and compliance with tax obligations of merchants in Puerto Maldonado, Perú. Universidad y Sociedad [online]. 2023, vol.15, n.2, pp. 187-193.  Epub Apr 30, 2023. ISSN 2218-3620.

The objective of this research was to establish the relationship between the tax culture and compliance with tax obligations of merchants in Puerto Maldonado, Peru. The approach was quantitative, the design was non-experimental, and the type was descriptive cross-sectional correlational. The population was made up of 169 merchants to whom two instruments were applied: The Tax Culture Questionnaire and the Tax Obligations Compliance Questionnaire, instruments with adequate levels of validity based on content and reliability. The results indicate that the Spearman's Rho correlation coefficient between the tax culture variables and compliance with tax obligations was 0.590 and the p-value was lower than the level of significance (p<0.05). Finally, it was concluded that both variables are directly and significantly related, which implies that while the tax culture is promoted, there will be greater compliance with tax obligations by taxpayers.

Keywords : Tax culture; Tax knowledge; Tax values; Tax beliefs; Tax obligations; Taxes.

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