Cultura tributaria y cumplimiento tributario en personas generadoras de rentas de cuarta categoría en Perú

Abstract

The objective of this research was to establish the relationship between tax culture and tax compliance of citizens who generate fourth category income in Peru. The tax on income classified as fourth category is paid by individuals who carry out work activities independently. This article is relevant because paying taxes generates a significant impact on a country's tax revenue. The literature establishes that tax culture precedes the payment of taxes. The study covered a sample of 384 citizens affected by the payment of income tax. A questionnaire was applied to collect the information to be analyzed. Spearman's Rho was used to relate the variables. The results showed that taxpayers subject to payment of the fourth category income tax in Peru have a medium level of tax culture. On the other hand, the level of tax compliance was medium. It was also found that there is a direct and significant relationship between tax culture and tax compliance in Peru. These results confirm that tax culture is a factor that influences taxpayers to pay their tax obligations.