The objective was to evaluate the level of tax education related to the first category income tax collection in Peruvian university students. This work is in the quantitative approach, descriptive type, and cross-correlational design. The sample consisted of 3,560 students (between men and women between 18 and 25 years old), which was obtained using the non-probabilistic and convenience sampling technique. To obtain data, the Tax Education Questionnaire was applied, which was prepared by the authors under the theoretical assumptions of the Tax Court attached to the Ministry of Economy and Finance of Peru. The statistical processing was carried out using the variance analysis technique (ANOVA) of the variables tax education (1) and tax collection (2). The results indicated that there is a direct association between the mentioned variables with a p-value = 0.001. In conclusion, tax educati...

The objective of the research was to evaluate the economic and financial management of the service of the National University of Puno Altiplano in the period 2015 to 2017. The service center is dedicated to the sale of liquid fuels (oil and gasoline). To achieve the objective of the investigation, the horizontal and vertical analysis was carried out, to which the evaluation was added through the indicators or financial ratios to the company's financial statements. With the analysis of the latter, the influence on decision making at the managerial level was determined. The results of the economic and financial analysis indicate that there is a significant influence according to the indicators evaluated. Faced with the results, alternatives were proposed that contribute to the solution and strengthening of the economic indicators of the company.

Goal. Demonstrate how the management of systemic environmental management contributes to the growth of sustainable development in small and medium-sized companies in the public and private sectors in the Piura region. Material and method. This work was carried out under the deductive hypothetical paradigm, of a basic substantive type and of transversal correlational design. The study was made up of 159 managers and administrators of the entities mentioned. The survey technique was applied through questionnaires that comprised the dimensions of 1) personal domain, 2) mental models, 3) continuous learning and shared vision, 4) systemic thinking. While the methodology was used, the Chi-Square analysis problem was established to establish the association levels based on the analysis of dichotomous contingency tables. Results. It was determined that it exists for the dimensions: personal doma...