Cultura tributaria y cumplimiento de obligaciones tributarias en el Mercado Valle Sagrado

Abstract

The research aims to determine the relationship that exists between tax culture and compliance with tax obligations in merchants in the Valle Sagrado market, SJL, 2023. The methodology was developed under a quantitative, correlational approach, for which a questionnaire was applied to 71 merchants through the survey, allowing information to be obtained on the tax knowledge that merchants have and thus compliance with their tax obligations. The results showed that the majority of merchants are unaware of tax issues due to the lack of tax education, tax awareness and the lack of interest of the State in promoting tax culture in merchants, causing non-compliance with tax obligations. Also, correlation coefficients of 0.771, 0.707, 0.744, 0.756 and 0.753 respectively were obtained, concluding that there is a significantly strong relationship. Along these lines, it was concluded that there is a relationship between tax culture, tax education, tax awareness, tax training and tax values with compliance with tax obligations in merchants in the studied market.