Educación tributaria y el cumplimiento de las obligaciones tributarias de las mypes del distrito de Punchana año 2022

• Autor: San Roman Castro, Nelyt Rous Jenniffer
• 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:20.500.12737/9128
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9128
• Nivel de acceso: acceso abierto
• Materia: Obligación tributaria; Tributación; Cultura; Cumplimiento de la obligación; Empresas pequeñas; https://purl.org/pe-repo/ocde/ford#5.02.04

In the final report, the general objective is identified to determine the relationship between tax education and compliance with the tax obligations of the Mypes of the Punchana District in 2022; a descriptive - correlational research and non-experimental design; taking as a sample 132 Mypes who were used the survey technique and the questionnaire as an instrument. Therefore, it was concluded that tax education is rated as average by 24%, since they neither agree / disagree with personal values; as they are also in disagreement, since they consider that tax academic training courses should be taught; but they agree with the informative talks given by SUNAT regarding tax issues. Regarding compliance with tax obligations, it is rated as average (23%) because the state sometimes adequately allocates the taxes collected to public works; however, it always issues payment receipts. Managing to determine an existing relationship between tax education and compliance with tax obligations contrasted by a value and a considerable positive sig (r=0.718; p=0.000).