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Quipukamayoc
versão impressa ISSN 1560-9103versão On-line ISSN 1609-8196
Resumo
TUESTA BARDALEZ, Eloy e CHAFLOQUE GASTULO, Rafael. Financial inclusion and its incidence on the tax non-compliance of peruvian mype (natural persons). Quipukamayoc [online]. 2021, vol.29, n.59, pp.55-62. Epub 27-Maio-2021. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v29i59.19587.
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.
Palavras-chave : Financial inclusion; tax noncompliance; informality; MYPE credits; tax formalization.
