Resumen

BAZAN CALDERON, Luis Daniel Edrey; MEDINA GALVEZ, Diana Rosmery  y  SAAVEDRA VASCONEZ, Jessica Karina. Tax evasion: emerging causes in Peru. Investigación y Negocios [online]. 2024, vol.17, n.30, pp.76-84. ISSN 2521-2737.  https://doi.org/10.38147/invneg.v17i30.294.

Multiple studies indicate that one of the main causes of the fiscal deficit is tax evasion, which results in a reduction of resources that the state is unable to use for the country’s development. The objective of this research was to identify the emerging causes of tax evasion among entrepreneurs in Ucayali and Ayacucho. The methodology employed was qualitative, phenomenological in nature, and based on a non-probabilistic procedure. The population consisted of micro and small formal entrepreneurs from the departments of Ucayali and Ayacucho; a sample of 22 taxpayers meeting the inclusion criteria was selected using the saturation method. A semi-structured interview was used as the instrument, consisting of 13 questions validated by three taxation specialists. The responses were reviewed and classified, linking them to codes relevant to the study’s objective and seeking explanations through the qualitative analysis program Atlas.Ti. The study concluded that a new cause of tax evasion is the state's inaction in addressing the real reasons that motivate taxpayers to evade taxes.

Palabras clave : tax evasion; tax culture; informality and lack of will.

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