The general objective of this research study was to determine the relationship between tax dissemination programs and compliance with tax obligations in taxpayers in the Jorge Samuel Chávez Sibina, San Juan 2024 market. To do so, a basic type study was chosen, with a descriptive correlational approach and a non-experimental design. The sample consisted of 102 merchants, who were given a questionnaire to obtain the necessary data. The results allowed us to conclude that tax dissemination programs are considered regular by 29% of merchants. This is because, although on some occasions they have attended talks on tax issues in the market jurisdiction, on others they have not received sufficient information on the matter. Likewise, it was determined that compliance with tax obligations is also rated as regular by 29%. This evaluation is based on the intermittent updating of information in th...

The general objective of the execution of this investigation was to determine what are the factors that discourage the formalization of Juice merchants on the 1st block of December 9th Street, Mercado Belén, Iquitos, period 2019. According to the data obtained, it was determined that the factors that discourage formalization are the average level of tax culture they have, the difficulty they find to meet some requirements for their formalization as stated by fifty-six percent. (56%) of the merchants, ignorance of the facilities that the state provides to microentrepreneurs, sixty-nine percent (69%) manifest it in their responses to the questionnaire, how complex the tax regulations are for formalization , as stated by sixty-nine percent (69%) of merchants and the poor perception they have of the state's use of the taxes collected, as expressed by eighty-seven percent (87%) of merchants....