Study on the tax culture and compliance with the obligations of the Arenales food market in the city of Ica [Estudio sobre la cultura tributaria y el cumplimiento de obligaciones mercado de abasto arenales de la ciudad de Ica

Abstract

This article deals with the study of the tax culture of the Arenales food market merchants in the city of Ica and how it affects compliance with obligations. The study seeks to strengthen the tax culture; which is understood as the set of values, beliefs and attitudes shared by a social group in relation to taxation, important factors that lead to constant compliance with tax obligations, in addition, it seeks that people assimilate knowledge about the subject matter and understand the importance of your tax responsibilities. It is concluded that the tax culture has a significant impact on the tax obligations of the Arenales food market merchants. In addition, a low level of tax culture is perceived that adversely affects compliance with tax obligations, these aspects occur because there is a deficient knowledge of tax management; where 53.0% state the lack of training. There are also serious deficiencies in relation to tax habits; where 58.9% express that they do not make their timely tax payments. And also a deficient tax awareness, where 50.3% do not issue payment vouchers, aspects that limit compliance with their tax obligations.