Tax evasion and its impact on income tax collection in Peru

Abstract

Tax evasion is the failure to comply with the obligations of taxpayers and those responsible for income tax, causing a decrease in the collection of tax revenue. The objective of the research was to analyze tax evasion and its incidence in the collection of income tax in Peru, in the year 2022. The methodology used in the research was of a descriptive correlational type, a cross-sectional non-experimental design, the sample consisted of by 400 Peruvian taxpayers who were selected using simple random probabilistic sampling; The non-parametric Chi-square test was used to verify the relationship of the variables, and the SSPS version 25 was used for the processing and validation of the surveys. The research findings refer to the non-existence of a single taxpayer registry for the organization and control in the tax collection process, in addition to the fact that the formalized delivery of payment vouchers, sworn statements and accounting books is not evident. It is concluded that income tax collection is low, as a consequence of the discretion and duplication of functions in tax evasion.