Cultura Tributaria y su Incidencia en el Cumplimiento de las Obligaciones Tributarias Sector Comercial Zona Histórica de Chía
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Date
2025-06-12
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Cultura Tributaria y su Incidencia en el Cumplimiento de las Obligaciones Tributarias Sector Comercial Zona Histórica de Chía
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este documento se enfoca en resolver cuál es el impacto de la cultura tributaria y su incidencia en el cumplimiento de las obligaciones tributarias de un sector comercial de la zona histórica del municipio de Chía, utilizando investigación tipo mixta, que ofrece comprensión del tema objeto de estudio, al combinar y complementar los datos, tanto de la investigación cualitativa como de la investigación cuantitativa. La técnica utilizada para la recolección de información fue la observación y la encuesta; identificando locales abiertos al público y el tipo de actividad económica que desarrollan, seleccionando una población de 42 locales, muestra calculada 95% de confiabilidad y 5% de margen de error, arrojando muestra de treinta y ocho 38 encuestas a comerciantes, obteniendo resultados de los contribuyentes encuestados con opiniones positivas superiores al 61% en 7 de 7 preguntas realizadas frente a la obligación de pagar impuestos, conocimiento tributario, compromiso de formalización fiscal, existencia control fiscal. Frente al rol del encuestado propietario 61%, rango de edad (31-50 años) 55%, nivel educativo técnico 42%, experiencia en el comercio (6 y 10 años) 42%, datos que sugieren formalización tributaria en los contribuyentes encuestados, control fiscal del ente tributario y un impacto positivo en la cultura tributaria.
This document focuses on solving what is the impact of tax culture and its incidence on compliance with tax obligations of a commercial sector in the historic area of the municipality of Chía, using mixed-type research, which offers understanding of the subject under study, by combining and complementing data from both qualitative and quantitative research. The technique used for collecting information was observation and survey; identifying premises open to the public and the type of economic activity they develop, selecting a population of 42 premises, a sample calculated 95% reliability and 5% margin of error, yielding a sample of thirty-eight 38 surveys to merchants, obtaining results from the taxpayers surveyed with positive opinions higher than 61% in 7 of 7 questions asked regarding the obligation to pay taxes, tax knowledge, commitment to tax formalization, existence of fiscal control. Regarding the role of the respondent owner 61%, age range (31-50 years) 55%, technical education level 42%, experience in commerce (6 and 10 years) 42%, data that suggest tax formalization in the taxpayers surveyed, fiscal control of the tax entity and a positive impact on the tax culture
This document focuses on solving what is the impact of tax culture and its incidence on compliance with tax obligations of a commercial sector in the historic area of the municipality of Chía, using mixed-type research, which offers understanding of the subject under study, by combining and complementing data from both qualitative and quantitative research. The technique used for collecting information was observation and survey; identifying premises open to the public and the type of economic activity they develop, selecting a population of 42 premises, a sample calculated 95% reliability and 5% margin of error, yielding a sample of thirty-eight 38 surveys to merchants, obtaining results from the taxpayers surveyed with positive opinions higher than 61% in 7 of 7 questions asked regarding the obligation to pay taxes, tax knowledge, commitment to tax formalization, existence of fiscal control. Regarding the role of the respondent owner 61%, age range (31-50 years) 55%, technical education level 42%, experience in commerce (6 and 10 years) 42%, data that suggest tax formalization in the taxpayers surveyed, fiscal control of the tax entity and a positive impact on the tax culture
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Keywords
Comerciante, contribuyente, cultura tributaria, impuestos, obligación tributaria., Merchant, taxpayer, tax culture