Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú)
Tax evasion represents a problem that compromises various assessments. Non-compliance with tax obligations not only implies economic underdevelopment but also undermines citizen satisfaction and the legitimacy of public institutions; therefore, this impactnegatively affects economic and...
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| Հիմնական հեղինակներ: | , |
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| Ձևաչափ: | Online |
| Լեզու: | իսպաներեն |
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Instituto Universitario de Innovación Ciencia y Tecnología Inudi Perú
2024
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| Առցանց հասանելիություն: | https://directory.doabooks.org/handle/20.500.12854/148555 |
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| _version_ | 1869521771486511104 |
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| author | Ramirez-Aliaga, Jackelin Gonzales-Huaman, Rodrigo |
| author_browse | Gonzales-Huaman, Rodrigo Ramirez-Aliaga, Jackelin |
| author_facet | Ramirez-Aliaga, Jackelin Gonzales-Huaman, Rodrigo |
| author_sort | Ramirez-Aliaga, Jackelin |
| collection | Directory of Open Access Books |
| description | Tax evasion represents a problem that compromises various assessments. Non-compliance with tax obligations not only implies economic underdevelopment but also undermines citizen satisfaction and the legitimacy of public institutions; therefore, this impactnegatively affects economic and social dynamics. This article focused on the controlling idea of identifying the problem of tax evasion among informal workers in a district market in the Puno region of Peru. A qualitative case study methodology was applied, involving interviews with six units for information extraction, which were collected through structured interviews and analyzed using Atlas ti 7 software. The analysis was conducted through open, axiological, and selective codifications. The results revealed that the problem lies in the negative perception towards public institutions, indicating an essential challenge involving distrust, poor quality of public services, inadequate communication, and perceived unfair tax burdens. It is concluded that in contexts where public institutions are perceived as corrupt or incapable of fully understanding realities and challenges, distrust will act as an additional obstacle to collaboration and voluntary adherence to regulations. Consequently, addressing the issueis essential for fostering collaboration and compliance with regulations through formalization. However, it is necessary to understand the perspectives of other institutional areas related to the phenomenon. |
| format | Online |
| id | doab-20.500.12854ir-148555 |
| institution | Directory of Open Access Books |
| language | spa |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Instituto Universitario de Innovación Ciencia y Tecnología Inudi Perú |
| publisherStr | Instituto Universitario de Innovación Ciencia y Tecnología Inudi Perú |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1485552024-12-23T21:16:13Z Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) Ramirez-Aliaga, Jackelin Gonzales-Huaman, Rodrigo cultura tributaria evasión tributaria informalidad thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFD Public finance and taxation Tax evasion represents a problem that compromises various assessments. Non-compliance with tax obligations not only implies economic underdevelopment but also undermines citizen satisfaction and the legitimacy of public institutions; therefore, this impactnegatively affects economic and social dynamics. This article focused on the controlling idea of identifying the problem of tax evasion among informal workers in a district market in the Puno region of Peru. A qualitative case study methodology was applied, involving interviews with six units for information extraction, which were collected through structured interviews and analyzed using Atlas ti 7 software. The analysis was conducted through open, axiological, and selective codifications. The results revealed that the problem lies in the negative perception towards public institutions, indicating an essential challenge involving distrust, poor quality of public services, inadequate communication, and perceived unfair tax burdens. It is concluded that in contexts where public institutions are perceived as corrupt or incapable of fully understanding realities and challenges, distrust will act as an additional obstacle to collaboration and voluntary adherence to regulations. Consequently, addressing the issueis essential for fostering collaboration and compliance with regulations through formalization. However, it is necessary to understand the perspectives of other institutional areas related to the phenomenon. Published 2024-12-23T21:16:10Z 2024-12-23T21:16:10Z 2024-01-29 chapter 978-612-5130-24-2 https://directory.doabooks.org/handle/20.500.12854/148555 spa application/pdf Attribution 4.0 International https://editorial.inudi.edu.pe/index.php/editorialinudi/catalog/book/150 https://doi.org/10.35622/inudi.c.02.22 Instituto Universitario de Innovación Ciencia y Tecnología Inudi Perú Actas del II Congreso Internacional de Innovación, Ciencia y Tecnología INUDI – UH, 2024 10.35622/inudi.c.02.22 10.35622/inudi.c.02.22 ba558906-c673-46ef-9cd1-d0b6212af0e3 96eb5c53-0c22-4711-b6f9-afa177154b43 978-612-5130-24-2 open access |
| spellingShingle | cultura tributaria evasión tributaria informalidad thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFD Public finance and taxation Ramirez-Aliaga, Jackelin Gonzales-Huaman, Rodrigo Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title | Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title_full | Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title_fullStr | Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title_full_unstemmed | Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title_short | Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú) |
| title_sort | evasion tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la region puno peru |
| topic | cultura tributaria evasión tributaria informalidad thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFD Public finance and taxation |
| topic_facet | cultura tributaria evasión tributaria informalidad thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFD Public finance and taxation |
| url | https://directory.doabooks.org/handle/20.500.12854/148555 |
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