La informalidad y evasión tributaria en los comerciantes de venta de ropa en la ciudad de Contamana año 2022

• Autor: Vásquez Panduro, Luz Consuelo
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8850
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8850
• Nivel de acceso: acceso abierto
• Materia: Evasión tributaria; Sector informal; Comerciantes; Zonas rurales; https://purl.org/pe-repo/ocde/ford#5.02.04

The objective of this research was to determine the relationship between informality and tax evasion in clothing merchants in the city of Contamana 2022, I take for being an applied type study, descriptive level - correlational and non-experimental design, whose population was made up of 92 merchants dedicated to said item, for data collection the survey technique and a questionnaire of questions were used as an instrument. It was concluded that informality is rated as very low (32%), since it is always important that your business has a RUC for its commercial operations, as well as, during customer service, it is always clear with the prices of the products that offers. On the other hand, tax evasion is rated as very low (28%) because they have never participated in training or talks regarding the formalization of their business, but they indicate that lately informality has always been increasing in the city. Finally, it has been determined that there is a significant relationship between informality and tax evasion in clothing merchants in the city of Contamana, which has been corroborated by a coefficient of 0.827, which is at a considerable positive level, and a significance (bilateral) of 0.000.