Supervision of the tax administration and compliance with tax obligations, as perceived by the micro entrepreneurs of Ceres, Peru

Abstract

Tax collection is closely linked to compliance with tax obligations; thus, this study establishes the relationship between the faculty of fiscal administration and compliance with tax obligations from the perspective of the micro-entrepreneurs of the Ceres de Ate, Lima commercial center, during the 2016 period. The methodology used under the quantitative approach is correlational with a non-experimental design. Considering the non-normal distribution of the variables according to Spearman's Rho non-parametric test, it was determined that there is a direct and significant relationship between the level of faculty of the tax administration and compliance with tax obligations according to the coefficient r = .408 ( p-value = .000). At a partial level, no significant relationship was found between the power of supervision and compliance with tax obligations (r = .108; p-value = .088); however, a significant relationship was found between compliance with tax obligations and the power of inspection at the inspection level (r = .249; p-value = .000), as well as with the power of control at the control level (r =. 503; p-value = .000). Therefore, there is a direct and significant average relationship between the faculty of tax administration and compliance with tax obligations, according to the perception of small business owners belonging to the different tax levels, establishing that the higher the knowledge about the faculty for the tax administration (SUNAT), the more micro-entrepreneurs tend to improve compliance with their tax obligations.