Culture and compliance with tax obligations in the Moshoqueque market of the district of Jose Leonardo Ortiz - Chiclayo

Abstract

The main objective of this research study is to determine the relationship that exists between tax culture and compliance with tax obligations, in the Moshoqueque supply center, located in the department of Lambayeque, it seeks to identify the limitations that influence merchants to comply with their tax obligations. The scope of this work was determined to be correlational; For the population under analysis, 175 merchants from the main market in question were considered, non-experimental design, the methodology used in this research for data collection was the survey and as an instrument a questionnaire applied to the 175 taxpayers of the Moshoqueque market. The results indicate that 47% have a regular level of tax culture and compliance with tax obligations shows 46%, therefore it is proven that there is a significant relationship between culture and tax compliance in the Moshoqueque supply market. It is concluded that, when the level of tax culture is higher, sellers in the main market comply with their tax obligations, so it is crucial to carry out specific interventions to promote greater awareness and motivation in relation to tax obligations.