Tax Culture: Predictor of Tax Compliance in digital entrepreneurs from northern Peru

Abstract

Compliance with tax obligations is an important factor in the post-pandemic economic recovery and is closely linked to the formality of businesses and SMEs, a priority theme in Sustainable Development Goal 8: Decent Work and Economic Growth. The research aimed to determine the impact of tax culture on the compliance with tax obligations of entrepreneurs who operate on social media platforms in the province of Piura, Peru, during the year 2023. This study employed an applied research approach with a quantitative methodology and a correlational scope. Firstly, the levels for each variable and its dimensions were identified through a questionnaire with reliability and validity testing, conducted with a sample of 169 entrepreneurs. Secondly, the correlation was assessed using Spearman's Rho and the incidence was examined through Somers' d test, revealing that tax culture positively influences the compliance with tax obligations of entrepreneurs. Finally, it was found that the dimensions of the tax culture variable also have an impact on compliance with tax obligations. In conclusion, digital entrepreneurs demonstrated a good level of tax culture, which was reflected in their compliance with tax obligations, both in formal and substantive aspects.