The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017
Descripción del Articulo
The objective of this study was to determine the extent to which electronic books affect the reduction of tax evasion in the companies of the Province of Huánuco. The study method was basic, the level of research by its nature meets the characteristics to be an applied research of descriptive - eval...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2019 |
| Institución: | Universidad Nacional Hermilio Valdizan |
| Repositorio: | Revistas - Universidad Nacional Hermilio Valdizán |
| Lenguaje: | español |
| OAI Identifier: | oai:revistas.unheval.edu.pe:article/469 |
| Enlace del recurso: | http://revistas.unheval.edu.pe/index.php/gacien/article/view/469 |
| Nivel de acceso: | acceso abierto |
| Materia: | estructura información impuesto administración tributación structure information tax administration taxation |
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The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017Los libros electrónicos y su incidencia en la reducción de la evasión tributaria en empresas de la provincia de Huánuco 2017Huaynate-Delgado, Elías T.estructurainformaciónimpuesto administracióntributaciónstructureinformationtax administrationtaxationThe objective of this study was to determine the extent to which electronic books affect the reduction of tax evasion in the companies of the Province of Huánuco. The study method was basic, the level of research by its nature meets the characteristics to be an applied research of descriptive - evaluative, non - experimental level whose methodological design is correlational transactional. The result shows that the 6720 data obtained at 57.10% (3837) affirm that they agree that there is a significant relationship between e-books and the reduction of tax evasion in the companies of the Province of Huánuco, while 22.81% (1533) of the respondents manifest their disagreement and 20.09% (1350) do not know do not think about it. It is concluded that, electronic books through their dimensions: electronic books and information, affect the reduction of tax evasion through its dimensions: income tax, general sales tax, tax administration, in the companies of Huánuco, as has been demonstrated at the time of testing the general hypothesis by the chi-squared test.El presente trabajo tuvo como objetivo determinar en qué medida los libros electrónicos inciden en la reducción de la evasión tributaria en las empresas de la Provincia de Huánuco. El método de estudio fue básico, el nivel de investigación por su naturaleza reúne las características para ser una investigación aplicada de nivel descriptivo – evaluativo, no experimental cuyo diseño metodológico es transaccional correlacional. El resultado muestra que los 6720 datos obtenidos el 57.10% (3837) afirman que están de acuerdo que existe una relación significativa entre los libros electrónicos y la reducción de la evasión tributaria en las empresas de la Provincia de Huánuco, mientras que el 22.81% (1533) de los encuestados manifiestan su desacuerdo y 20.09% (1350) no saben no opinan al respecto. Se concluye que, los libros electrónicos a través de sus dimensiones: libros electrónicos e información, inciden en la reducción de la evasión tributaria a través de sus dimensiones: impuesto a la renta, impuesto general a las ventas, administración tributaria, en las empresas de Huánuco, tal como ha quedado demostrado al momento de efectuar la prueba de la hipótesis general mediante la prueba del chi cuadrado.Escuela de PosGrado - Universidad Nacional Hermilio Valdizán2019-08-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.unheval.edu.pe/index.php/gacien/article/view/46910.46794/gacien.5.1.469Gaceta Científica; Vol. 5 Núm. 1 (2019); 56-632617-43322414-2832reponame:Revistas - Universidad Nacional Hermilio Valdizáninstname:Universidad Nacional Hermilio Valdizaninstacron:UNHEVALspahttp://revistas.unheval.edu.pe/index.php/gacien/article/view/469/431info:eu-repo/semantics/openAccessoai:revistas.unheval.edu.pe:article/4692020-03-04T04:02:13Z |
| dc.title.none.fl_str_mv |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 Los libros electrónicos y su incidencia en la reducción de la evasión tributaria en empresas de la provincia de Huánuco 2017 |
| title |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| spellingShingle |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 Huaynate-Delgado, Elías T. estructura información impuesto administración tributación structure information tax administration taxation |
| title_short |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| title_full |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| title_fullStr |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| title_full_unstemmed |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| title_sort |
The electronic books and their incidence in the reduction of the tax evasion in companies of the Huánuco province 2017 |
| dc.creator.none.fl_str_mv |
Huaynate-Delgado, Elías T. |
| author |
Huaynate-Delgado, Elías T. |
| author_facet |
Huaynate-Delgado, Elías T. |
| author_role |
author |
| dc.subject.none.fl_str_mv |
estructura información impuesto administración tributación structure information tax administration taxation |
| topic |
estructura información impuesto administración tributación structure information tax administration taxation |
| description |
The objective of this study was to determine the extent to which electronic books affect the reduction of tax evasion in the companies of the Province of Huánuco. The study method was basic, the level of research by its nature meets the characteristics to be an applied research of descriptive - evaluative, non - experimental level whose methodological design is correlational transactional. The result shows that the 6720 data obtained at 57.10% (3837) affirm that they agree that there is a significant relationship between e-books and the reduction of tax evasion in the companies of the Province of Huánuco, while 22.81% (1533) of the respondents manifest their disagreement and 20.09% (1350) do not know do not think about it. It is concluded that, electronic books through their dimensions: electronic books and information, affect the reduction of tax evasion through its dimensions: income tax, general sales tax, tax administration, in the companies of Huánuco, as has been demonstrated at the time of testing the general hypothesis by the chi-squared test. |
| publishDate |
2019 |
| dc.date.none.fl_str_mv |
2019-08-21 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/469 10.46794/gacien.5.1.469 |
| url |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/469 |
| identifier_str_mv |
10.46794/gacien.5.1.469 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
http://revistas.unheval.edu.pe/index.php/gacien/article/view/469/431 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
| dc.publisher.none.fl_str_mv |
Escuela de PosGrado - Universidad Nacional Hermilio Valdizán |
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Escuela de PosGrado - Universidad Nacional Hermilio Valdizán |
| dc.source.none.fl_str_mv |
Gaceta Científica; Vol. 5 Núm. 1 (2019); 56-63 2617-4332 2414-2832 reponame:Revistas - Universidad Nacional Hermilio Valdizán instname:Universidad Nacional Hermilio Valdizan instacron:UNHEVAL |
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Universidad Nacional Hermilio Valdizan |
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UNHEVAL |
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UNHEVAL |
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Revistas - Universidad Nacional Hermilio Valdizán |
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Revistas - Universidad Nacional Hermilio Valdizán |
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1846336692747763712 |
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12.683643 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
