La cultura tributaria y el impacto económico en las Mypes en el distrito de Iquitos – 2021

• Autores: Acosta Culqui, Juliana, Tambor Chota, Isabel
• Formato: tesis de grado
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9989
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9989
• Nivel de acceso: acceso abierto
• Materia: Tributación; Cultura; Análisis de impacto económico; Microempresas; Empresas pequeñas; https://purl.org/pe-repo/ocde/ford#5.02.01

This research entitled: "Tax culture and its economic impact on MYPEs in the district of Iquitos -2021, seeks to demonstrate the relationship between tax culture and its economic impact on MYPEs in the district of Iquitos year 2021; one of the important aspects that causes a problem of development in natural and legal persons who start a business activity is the lack of information regarding different aspects of the activity and that leads to commit many errors of functional, legal, administrative, tax, etc.. For this reason, the vast majority of companies prefer to work informally outside of all legality; hence, in Peru we have an approximate 60% of informality, which causes a tremendous problem to the national economy. Within all this whirlwind is the tax culture. In order to comply with its obligations to society, the Peruvian State requires economic resources to cover the amount of the National Budget of the Republic; one of the most important resources available to the State is tax collection. Tax collection contributes approximately 80% of the national budget of the Republic; this is the reason why taxation is so important in our country and as such its correct application; but for this purpose, it requires a population with a strong tax culture.