Cultura Tributaria y el Cumplimiento de Obligaciones Tributarias de Los Comerciantes del Mercado Santa Celedonia de Juliaca, 2026
Keywords:
Cultura tributaria, obligaciones tributarias, cumplimiento tributario, comerciantesAbstract
Tax culture constitutes a relevant element to promote compliance with tax obligations, especially in commercial sectors with low levels of formalization. In this context, the purpose of this research was to analyze the relationship between tax culture and compliance with tax obligations in merchants in the Santa Celedonia furniture market in Juliaca, Peru. The study was developed under a quantitative approach, with a descriptive-correlational scope, non-experimental design and cross-sectional. The sample was made up of 30 merchants selected through non-probabilistic convenience sampling. To collect information, a 20-item questionnaire with a Likert-type scale was used, which reached an overall reliability of α = 0.779. The results showed that 70.0% of the participants were located at a medium level of tax culture, while 73.3% presented a low level of compliance with tax obligations. Likewise, the analysis using Spearman's Rho coefficient allowed us to identify a positive and statistically significant relationship between both variables (rho = 0.362, p = 0.049). Similarly, the tax awareness dimension showed a significant association with tax compliance (rho = 0.438, p = 0.016). From these findings, it is concluded that strengthening the tax culture can favor higher levels of tax compliance among merchants in the sector studied.
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