Durante los últimos años, la manipulación de las cifras contables, o también conocida con la expresión “Contabilidad creativa”, ha formado y forma parte del lenguaje contable, generando un gran impacto en el ámbito económico y causando diversas opiniones a favor y en contra respecto a la ética del profesional. El tema de la manipulación de cifras es muy tratado en países como España e Inglaterra, el cual es analizado desde mucho tiempo atrás. Además, a principios del siglo, en Estados Unidos, Venezuela, Chile y México, debido a los casos suscitados, tales como el caso de Enron, WorldCom, Parmalat, entre otras, generó que diversos autores discutan la diferencia entre la creatividad y el fraude, la neutralidad y razonabilidad de la información que se presenta en sus registros. En los últimos años, en el Perú, ha tomado una gran importancia la generación de confianza...

Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...

Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...