“La cultura tributaria y su influencia en el cumplimiento de las obligaciones tributarias de los comerciantes del distrito de Morales. Año 2015”

Abstract

Our research did in order to determine how the tax culture affects compliance with the tax obligations of traders located in the jurisdiction of the District of Morales, belonging to the province of San Martin, San Martin Region; the same according to the intended purpose is an applied research, for which we use the survey as a technique to collect required information. The theoretical part is a compilation of physical and virtual information we extracted the proper and specific information related to the object of our work, among these we get theses related, books, internet, among others; data that contributed to the foundation of our work. The universe of this study consisted of the population of the District of Morales, belonging to the province of San Martin; our population was framed by all commercial establishments registered in the register of licenses of the District Municipality of Morales, 2015, consisting of a total of 1118 licenses. The information gained through our 266 survey, consisting of 10 questions each, were tabulated and then processed graphically, allowing the interpretation of results, the discussion thereof, and the conclusions and recommendations.

Nuestro trabajo de investigación lo hicimos con el objetivo de determinar la manera en que la cultura tributaria incide en el cumplimiento de la obligaciones tributarias de los comerciantes ubicados en la jurisdicción del Distrito de Morales, perteneciente a la provincia de San Martín, Región San Martín; el mismo que de acuerdo al fin que persigue es una investigación aplicada, para lo cual utilizamos la encuesta como técnica para recopilar información requerida. La parte teórica es una compilación de información física y virtual de las que extrajimos la información adecuada y concreta relacionada con el objeto de nuestro trabajo, entre estas conseguimos tesis relacionadas, libros, internet, entre otros; datos que coadyuvaron al cimiento de nuestro trabajo. El universo de nuestro estudios estuvo constituido por la población del Distrito de Morales, perteneciente a la Provincia de San Martín; nuestra población estuvo enmarcada por el conjunto de establecimientos comerciales inscritos en el registro de licencias de funcionamiento de la Municipalidad Distrital de Morales, año 2015, conformado por un total de 1118 licencias. La información obtenida a través de nuestras 266 encuestas, constituidas por 10 preguntas cada una, fue tabulada y luego se procesó de forma gráfica, permitiendo la interpretación de los resultados, la discusión de los mismos, así como las conclusiones y recomendaciones. Our research did in order to determine how the tax culture affects compliance with the tax obligations of traders located in the jurisdiction of the District of Morales, belonging to the province of San Martin, San Martin Region; the same according to the intended purpose is an applied research, for which we use the survey as a technique to collect required information. The theoretical part is a compilation of physical and virtual information we extracted the proper and specific information related to the object of our work, among these we get theses related, books, internet, among others; data that contributed to the foundation of our work. The universe of this study consisted of the population of the District of Morales, belonging to the province of San Martin; our population was framed by all commercial establishments registered in the register of licenses of the District Municipality of Morales, 2015, consisting of a total of 1118 licenses. The information gained through our 266 survey, consisting of 10 questions each, were tabulated and then processed graphically, allowing the interpretation of results, the discussion thereof, and the conclusions and recommendations.