Financial inclusion and its incidence on the tax non-compliance of peruvian MYPE (natural persons)

Authors

DOI:

https://doi.org/10.15381/quipu.v29i59.19587

Keywords:

Financial inclusion, tax noncompliance, informality, MYPE credits, tax formalization

Abstract

Objective: To determine the incidence of the financial inclusion in the tax non-compliance of Peruvian MYPE (natural persons). Method: The analytical-synthetic method was used, along with a quantitative approach and a non-experimental design, in which the main technique considered was the documentary and statistical analysis based on the simple correlation model of the investigative variables in a cross-sectional period from 2010 to 2019. Results: The results determine a direct incidence in the tax non-compliance of Peruvian MYPE (natural persons). Conclusion: The financial inclusion has a direct impact on the tax non-compliance of Peruvian MYPE (natural persons), motivated by the continuous growth of the tax informality gaps in the Peruvian economy, and revealing the misalignment and ineffectiveness of the financial and tax policies implemented to promote the development of MYPE.

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Author Biographies

  • Segundo Eloy Tuesta Bardalez, Universidad Nacional Pedro Ruiz Gallo

    Dedicated to research in tax and financial matters, teaching in different graduate schools in the country. More than 20 years of work experience in national and international taxation with specialization in transfer pricing and international taxation.

  • Rafael Chafloque Gastulo, Universidad Nacional Pedro Ruiz Gallo. Chiclayo, Peru

    University professor at Universidad Nacional Pedro Ruiz Gallo, attached to the accounting department. Participates in the formulation and execution of competitive funds of the Ministry of Production. Provides tax-accounting advice to private companies and associations.

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Published

2021-05-27

Issue

Vol. 29 No. 59 (2021)

Section

Original papers

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Copyright (c) 2021 Segundo Eloy Tuesta Bardalez, Rafael Chafloque Gastulo

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This work is licensed under a Creative Commons Attribution 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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How to Cite

Tuesta Bardalez, S. E., & Chafloque Gastulo, R. (2021). Financial inclusion and its incidence on the tax non-compliance of peruvian MYPE (natural persons). Quipukamayoc, 29(59), 55-62. https://doi.org/10.15381/quipu.v29i59.19587