Fiscal culture and its relationship with entrepreneurs’ compliance with tax responsibilities in a market of Trujillo, 2023 (#545)

Authors

Sánchez Baca, Cristina Beatriz

Rodríguez Abraham, Antonio Rafael

Araujo Calderón, Wilder Adalberto

García Juárez, Hugo Daniel

Cruz Salinas, Luis Edgardo

Abstract

The purpose of this study was to determine the impact of tax culture on compliance with tax responsibilities of entrepreneurs in a market in Trujillo, 2023. Regarding the methodology, the research adopted a quantitative, applied approach, and the design was non-experimental, correlational, and cross-sectional. The sample was made up of 212 entrepreneurs from a market in Trujillo, who responded to data collection instruments, such as the questionnaire and documentary analysis. The obtained results show that 89.60% of entrepreneurs have a medium-low level of tax culture, and 64.60% of entrepreneurs have a low level of compliance with tax responsibilities. Tax culture and compliance with tax responsibilities among entrepreneurs in a market have a significant positive correlation of 0.217, with a significance level of 0.002. The relationship is weakly positive, and it is concluded that if fiscal culture increases, so does the compliance with tax responsibilities.