Cultura tributaria y la aplicación del Decreto Legislativo N°1270 en las chicharronerías del distrito de Poroy – 2017
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Date
2023
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Abstract
El estudio de investigación titulado "Cultura tributaria y la implementación del Decreto Legislativo N°1270 en las chicharronerías del distrito de Poroy - 2017" se planteó con el objetivo general de comprender cómo la cultura tributaria afecta la implementación del Decreto Legislativo Nº1270 en las chicharronerías. El problema general formulado fue: ¿Cómo la cultura tributaria influye en la aplicación del Decreto Legislativo N.º 1270 en las chicharronerías del distrito de Poroy provincia y departamento del Cusco en el periodo 2017?; además, se planteó una hipótesis general que afirmaba: “La cultura tributaria influye en la aplicación del Decreto Legislativo N.º 1270 en las chicharronerías del distrito de Poroy provincia y departamento del Cusco el 2017”.
La metodología empleada en este estudio se clasificó como básica, siguiendo un enfoque deductivo y utilizando un enfoque cuantitativo. Se implementó un diseño de investigación no experimental de tipo transversal. La población bajo estudio consistió en las chicharronerías ubicadas en el distrito de Poroy, provincia del Cusco. La muestra se compuso de 21 chicharronerías seleccionadas. Se recolectaron datos a través de la técnica de la encuesta, utilizando un cuestionario como instrumento. Para el análisis de datos, se empleó el software estadístico SPSS versión 25.
En última instancia, tras llevar a cabo a cabo el análisis estadístico, se llegó a la conclusión de que la cultura tributaria tiene un impacto en la implementación del Decreto Legislativo N.º 1270 en las chicharronerías ubicadas en el distrito de Poroy, provincia y departamento de Cusco. durante el año 2017.
The research study titled "Tax culture and the implementation of Legislative Decree No. 1270 in the chicharronerías of the Poroy district - 2017" was proposed with the general objective of understanding how tax culture affects the implementation of Legislative Decree No. 1270 in the chicharronerías. The general problem formulated was: How does the tax culture influence the application of Legislative Decree No. 1270 in the chicharronerías of the district of Poroy, province and department of Cusco in the period 2017? In addition, a general hypothesis was proposed that stated: "The tax culture influences the application of Legislative Decree No. 1270 in the chicharronerías of the district of Poroy, province and department of Cusco in 2017." The methodology used in this study was classified as basic, following a deductive approach and using a quantitative approach. A non-experimental cross-sectional research design was implemented. The population under study consisted of the chicharronerías located in the district of Poroy, province of Cusco. The sample was made up of 21 selected chicharronerías. Data were collected through the survey technique, using a questionnaire as an instrument. For data analysis, SPSS statistical software version 25 was used. Ultimately, after carrying out the statistical analysis, it was concluded that the tax culture has an impact on the implementation of Legislative Decree No. 1270 in the chicharronerías located in the district of Poroy, province and department from Cusco. during the year 2017.
The research study titled "Tax culture and the implementation of Legislative Decree No. 1270 in the chicharronerías of the Poroy district - 2017" was proposed with the general objective of understanding how tax culture affects the implementation of Legislative Decree No. 1270 in the chicharronerías. The general problem formulated was: How does the tax culture influence the application of Legislative Decree No. 1270 in the chicharronerías of the district of Poroy, province and department of Cusco in the period 2017? In addition, a general hypothesis was proposed that stated: "The tax culture influences the application of Legislative Decree No. 1270 in the chicharronerías of the district of Poroy, province and department of Cusco in 2017." The methodology used in this study was classified as basic, following a deductive approach and using a quantitative approach. A non-experimental cross-sectional research design was implemented. The population under study consisted of the chicharronerías located in the district of Poroy, province of Cusco. The sample was made up of 21 selected chicharronerías. Data were collected through the survey technique, using a questionnaire as an instrument. For data analysis, SPSS statistical software version 25 was used. Ultimately, after carrying out the statistical analysis, it was concluded that the tax culture has an impact on the implementation of Legislative Decree No. 1270 in the chicharronerías located in the district of Poroy, province and department from Cusco. during the year 2017.
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Cultura tributaria, obligaciones tributarias, valores, conocimientos , Tax culture, tax obligations, values, knowledge