Tax informality as a mediator between tax culture and tax evasion in the Peruvian hardware sector
DOI:
https://doi.org/10.56183/soar.v8i1.47Keywords:
Tax culture; tax evasion; tax values; tax awarenessAbstract
This chapter aimed to examine the relationships among tax culture, tax values, tax attitudes, and tax knowledge regarding tax evasion in Peru's hardware sector. A non-experimental, cross-sectional, observational, and correlational approach was used, involving a questionnaire distributed to 313 managers in the hardware industry. The findings showed a significant correlation with p=0.000<0.05 and R=0.712. Results also indicated that tax culture and tax values are both low at 82%, tax knowledge is deficient at 71%, and tax attitudes are low at 68%. Conversely, tax evasion is high at 78%, tax informality at 82%, and substantive formal responsibilities at 78%. The data support accepting the alternative hypothesis, revealing a very significant and positive correlation between tax culture and tax evasion. This suggests that greater tax experience and greater stability in taxpayers’ awareness can reduce tax evasion, but resistance to formalization among hardware stores has contributed to increased criminal activity.
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