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Universidad de Panamá
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Submitted May 23, 2022
Published 2022-05-23

Artículos académicos

Vol. 2 No. 1 (2022): Revista Contacto

Strategies of the tax administration in times of COVID-19 and its impact on the compliance of tax obligations

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Citación:
DOI: ND

Published: 2022-05-23

How to Cite

Cruz Mamani, Y., Larico Paja, J., & Benavente Tintaya, K. A. (2022). Strategies of the tax administration in times of COVID-19 and its impact on the compliance of tax obligations. Revista Contacto, 2(1), 96–106. Retrieved from https://revistas.up.ac.pa/index.php/contacto/article/view/2906
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Abstract

The objective of this research was to determine whether the strategies of the Tax Administration in times of COVID-19 affect the compliance of tax obligations in the merchants of the furniture market Santa Celedonia Juliaca, 2020. The type of research was of non-experimental design descriptive type cross-sectional. The sample consisted of 196 merchants, whose ages range from 18 to 60 years (9% from 18 to 20 years; 14% from 21 to 25 years; 19% from 26 to 30 years; 32% of 31 to 35 years and 26% over 35 years). The instrument used was the questionnaire. The results showed a null incidence of the variable strategies of the tax administration in times of COVID-19, on the variable compliance with tax obligations. Therefore, it is concluded that: the Tax Administration has rejected the use of other direct communication channels, towards merchants, to publicize their collection strategies, benefits and tax incentives for compliance with tax obligations. The fulfillment of these obligations is due, for the most part, to an attitude of responsibility of the taxpayer, but not to the non-existent awareness-raising work on the part of SUNAT.

 

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