Evasión tributaria y desarrollo económico en emprendedores en Lima
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Abstract
El estudio tuvo como objetivo determinar la relación entre la evasión tributaria y el desarrollo económico en emprendedores de negocios comerciales en la ciudad de Lima. Se empleó un enfoque cuantitativo, con diseño no experimental y nivel correlacional, seleccionándose una muestra de 98 emprendedores mediante muestreo por conveniencia. La recolección de datos se realizó mediante un cuestionario tipo Likert, validado por expertos y con confiabilidad verificada mediante Alfa de Cronbach de 0,846 para evasión tributaria y 0,938 para desarrollo económico. Los resultados evidenciaron una correlación negativa alta y significativa entre la evasión tributaria y el desarrollo económico (Rho = -0,781), indicando que mayores niveles de evasión reducen significativamente el desarrollo económico de los emprendedores. Se concluyó que fortalecer la cultura tributaria, fomentar la educación tributaria y promover la formalización económica constituyen mecanismos estratégicos indispensables para mejorar la recaudación, garantizar equidad social y consolidar un desarrollo económico inclusivo y sostenible en el contexto estudiado.
The study aimed to determine the relationship between tax evasion and economic development among commercial business entrepreneurs in the city of Lima. A quantitative approach was used, with a non-experimental design and correlational level, selecting a sample of 98 entrepreneurs through convenience sampling. Data collection was carried out using a Likert-type questionnaire, validated by experts and with reliability verified using Cronbach's alpha of 0.846 for tax evasion and 0.938 for economic development. The results showed a high and significant negative correlation between tax evasion and economic development (Rho = -0.781), indicating that higher levels of evasion significantly reduce the economic development of entrepreneurs. It was concluded that strengthening tax culture, promoting tax education, and encouraging economic formalization are essential strategic mechanisms for improving tax collection, ensuring social equity, and consolidating inclusive and sustainable economic development in the context studied.
The study aimed to determine the relationship between tax evasion and economic development among commercial business entrepreneurs in the city of Lima. A quantitative approach was used, with a non-experimental design and correlational level, selecting a sample of 98 entrepreneurs through convenience sampling. Data collection was carried out using a Likert-type questionnaire, validated by experts and with reliability verified using Cronbach's alpha of 0.846 for tax evasion and 0.938 for economic development. The results showed a high and significant negative correlation between tax evasion and economic development (Rho = -0.781), indicating that higher levels of evasion significantly reduce the economic development of entrepreneurs. It was concluded that strengthening tax culture, promoting tax education, and encouraging economic formalization are essential strategic mechanisms for improving tax collection, ensuring social equity, and consolidating inclusive and sustainable economic development in the context studied.
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Vol. 5, No. 12