Tax culture related to the breach of tax obligations in Companies of the hardware sector, Pueblo de Virú, 2015

Abstract

The objective of the present research was to determine the relationship between the tax culture and the non-compliance of tax obligations of companies in the hardware sector of Pueblo de Virú, 2015. It was a transversal correlational research of non-experimental design. The technique used was the survey and the instrument was the questionnaire. The documentary analysis was also applied using the analysis card as an instrument. The sample population was made up of eleven companies. It was determined that the level of non-compliance of tax obligations in companies in the hardware sector of Pueblo de Virú was medium, representing 55% of hardware companies, due to the lack of tax awareness of the entrepreneurs. It was concluded that there is a little significant relationship.