Relación entre la gestión financiera y la evasión de impuestos en los clientes mayoristas de Amazon Gas en Iquitos periodo 2024

• Autores: Huamani Vega, Herman Emerson, Peña Rengifo, Ericka Milagros
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/11808
• Enlace del recurso: https://hdl.handle.net/20.500.12737/11808
• Nivel de acceso: acceso abierto
• Materia: Gestión financiera; Evasión tributaria; Comercio mayorista; Industria del gas; https://purl.org/pe-repo/ocde/ford#5.02.04

The research "Relationship between Financial Management and Tax Evasion in Wholesale Clients of Amazon Gas in Iquitos, 2024" focuses on analyzing how financial management practices impact the tax compliance behavior of wholesale companies in the gas sector in Iquitos. Utilizing a quantitative approach with a non-experimental design, data were collected through surveys administered to a representative sample of 50 clients, assessing key indicators such as financial planning, cash flow control, and attitudes toward tax evasion. The results demonstrated that although the overall relationship between financial management and tax evasion was statistically significant, the strength of the association was low, suggesting that additional factors may influence tax evasion behaviors. Conversely, a very high correlation was observed between robust financial management and the timely fulfillment of tax obligations, underscoring the importance of effective financial systems. Furthermore, training in tax regulations and proper guidance on internal policies emerged as crucial elements for fostering transparency and promoting formalization. These findings offer a comprehensive perspective on the complexity of fiscal behavior, highlighting the need for multidimensional strategies aimed at strengthening the culture of compliance within the sector.