Relationship between tax auditing, tax evasion, and corporate tax revenue in mining companies in the Puno region

• Autores: Quinto Cutipa, Jose Luis, Condori Mamani, Jimmy Omar, Sanchez Pariguana, Ruth Anani, Moreno-Leyva, Nelly Rosario
• Formato: artículo
• Fecha de Publicación: 2025
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:revistasinvestigacion.unmsm.edu.pe:article/30870
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/30870
• Nivel de acceso: acceso abierto
• Materia: Tax enforcement; tax administration; tax auditing; tax compliance; fiscal revenue; Control tributario; administración tributaria; fiscalización tributaria; cumplimiento tributario; ingresos fiscales; Controle tributário; administração tributária; fiscalização tributária; conformidade tributária; arrecadação fiscal

Objective: To analyze the relationship between tax audits, tax evasion, and corporate tax revenue in mining companies in the Puno region. Methods: A quantitative, non-experimental, cross-sectional, and correlational study with a sample of 45 mining companies. Statistical analysis was performed using Spearman’s rank correlation coefficient. Results: A moderate positive correlation was found between tax audits and tax evasion (ρ = 0.54), suggesting greater detection of evasive practices in contexts of increased tax oversight. Similarly, a moderate positive correlation was observed between tax evasion and tax collection (ρ = 0.37), as well as between tax audits and corporate tax revenue (ρ = 0.63), indicating that more intensive audits are associated with improved collection performance. Conclusion: The results show that tax audits are statistically associated with both the identification of evasive practices and tax collection performance in the mining sector in Puno.