Gastos de recreación y carga tributaria desde la perspectiva de los socios del Club Tennis de Iquitos año 2023

• Autores: Panaifo Macedo, Lorette Annel, Gonzales Zagaceta, Helga Simonne
• 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:20.500.12737/11231
• Enlace del recurso: https://hdl.handle.net/20.500.12737/11231
• Nivel de acceso: acceso abierto
• Materia: Tributación; Gastos; Recreación; Socios; Asociaciones deportivas; https://purl.org/pe-repo/ocde/ford#5.02.04

The study aims to determine how recreational expenses and the tax burden are presented from the perspective of the members of the Iquitos Tennis Club in 2023, the situation is that families often face economic limitations that hinder access to recreation and they feel subject to a high tax burden. The research is quantitative, cross-sectional, with a descriptive non-experimental design, with a population of 61 members and a data collection instrument of 22 items, with a reliability of Cronbach's alpha of 0.702, the results show that the participants highlighted that the expenses Recreational activities are significant, with 62% having permanent income and 64% depending on family income, allocating between 10% and 15% of their income to recreation, mainly in cash at 61% and in walks and trips at 73%. %, only 5% go into debt for these expenses, which are a priority for 56% and affect 67% of families, while 52% would like more resources for recreation, in terms of the tax burden, 79% recognize that taxes meet social needs, although only 18% believe in their proper use by the government and 5% consider the tax system fair, 77% believe that the tax rate should be reduced, 52% find the deadline to comply appropriate tax obligations, and 49% feel that taxes reduce their ability to spend on recreation, reflecting a critical perception about the equity and management of the tax system.