Perception of the faculty of taxation of the tributary administration and his relation with the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Ties, Lima, 2016

Abstract

The intention of the investigation is to determine the relation that exists between the perception of the faculty of taxation of the tributary administration and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, Lima, 2016. The type of study is correlacional and of diseñono experimentally. By means of the test of Kolgomorov-Smirnov’s normality, one determined that the distribution of both variables is not normal therefore the statistician of Rho de Spearman was in use for the test of hypothesis. The results according to the coefficient 0,408 (p-value 0,000) indicate a direct and significant relation between the level of taxation with regard to the fulfillment of tax debts. With regard to the dimensions of the variable taxation and his relation with the variable I complete of tax debts there was obtained a coefficient of 0,108 (p-value = 0,088) for the level of investigation; a coefficient of 0,249 (p-value = 0,000) for the level of inspection and a coefficient of 0,503 (p-value = 0,000) for the level of control. n conclusion, according to the study one concludes that there exists a direct and significant relation between the perception of the faculty of taxation of the tributary administration of the small businessmen who belong to the different tributary rate and the fulfillment of the tax debts in the microcompanies of Ceres’s commercial park, Tie, in Lima for the year 2016. That is to say, the higher it is the perception of the faculty of taxation of the tributary Administration (SUNAT), of the merchants of Ceres’s park, Tie; they tend to improve in the fulfillment of the tax debts.