Resumen

HUARCAYA-TAYPE, Rosaura et al. Correlation between fiscal contingencies and tax obligations of multiservice companies in the District of Huancavelica -Peru. Impulso [online]. 2024, vol.4, n.7, pp.21-32.  Epub 20-Jul-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i7.31.

In any organization it is vitally important to have fiscal management that allows all of its obligations to be updated, so as not to run the risk of affecting its corporate survival; Therefore, it is proposed to determine the existing relationship between fiscal contingencies and tax obligations of multi-service companies in the District of Huancavelica-Peru. Methodologically, a observational-descriptive type of research was followed, using 31 companies in the region that were surveyed. For which descriptive statistics were used. Which showed that 45.2% are unaware of tax contingencies and 42% have notions about tax obligations. The results of the Spearman correlation pointed to the presence of an inverse relationship, so the lower the ability to face fiscal contingencies; the greater the tax obligations will be violated, directly affecting profitability. It isconcluded that microenterprises in the Huancavelica District are prone to committing fiscal contingencies such as tax violations, tax evasion

Palabras clave : Tax contingencies; Multiservice Companies; Tax Management; Criminal tax law Tax obligations.

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