El presente trabajo de investigación se desarrolló con la finalidad de determinar cómo influye la Cultura Tributaria en el cumplimiento de las obligaciones tributarias de las MYPES en el distrito de Iquitos, 2019 y determinar el nivel de cultura tributaria que tienen los comerciantes de las MYPES en el distrito de Iquitos, 2019, el tipo de investigación es cualitativa y su diseño es No Experimental, teniendo una población de estudio de 379 comerciantes MYPES del distrito de Iquitos ; se determinó que el nivel de cultura tributaria de los comerciantes de las MYPES en el distrito de Iquitos, periodo 2019 es Alto, siendo el promedio de 72%, y el nivel de cumplimiento de obligaciones tributarias de las MYPES en el distrito de Iquitos es alto, siendo el promedio de 67%, determinando que existe una influencia directa de la cultura tributaria en el nivel de cumplimiento de obligaciones t...

Taxation is an activity that has been applied since ancient times by all the countries of the world and that is the basic support of resources of the States to be able to comply with their obligations before society, but for this it is required that the citizenry as a whole have a level of belief in the behavior of their rulers and that their contributions that they make as tributes are used in a good way; This belief is called culture, which is a conduct or behavior of individuals. If we add taxation to that, then we are talking about a tax culture as individual conduct in society. This conduct or behavior will lead to timely compliance with tax payments to the State, allowing a provision of resources and reducing tax evasion. The work presented corresponds to "The Tax Culture and Finance in the Merchants of the Interior of the Belén Market - period 2021; which presents as its central ...