Level of tax noncompliance and its influence on tax collection in Perú

Abstract

Introduction: The research aims to determine the level of tax noncompliance and its influence on tax collection in Peru. Methodology: It is a non-experimental cross-sectional design; the study did not manipulate the variables, the data collection instrument was the questionnaire, and the technique was the survey; a sample of 450 small and medium-sized companies in the country was taken. Results: Non-compliance with obligations is due to 45% excessive tax burden, 48% lack of knowledge of tax regulations, 73% consider that non-compliance with their tax obligations is normal in the country. Discussion: Sandoval Panduro (2023) points out that noncompliance by taxpayers with the MSE tax regime is a widespread problem: Tax noncompliance influences the tax collection of businesses, i.e. the higher the level of tax noncompliance, the lower the tax collection.