Resumen

REYMUNDO-SOTO, Emiliano et al. Correspondence between tax audit and tax collection of taxpayers in the town of Huancavelica. Impulso [online]. 2024, vol.4, n.7, pp.89-104.  Epub 20-Jul-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i7.37.

Taxes are fundamental for the country's development, as they provide the public sector with the necessary economic resources to offer the services that society requires. Therefore, the objective of the study was to analyze the relationship between tax auditing and tax collection from taxpayers in the Huancavelica locality. The methodology used was descriptive quantitative; the study employed the survey technique, with a questionnaire applied to 106 taxpayers, both natural and legal persons, in the region, who were selected through simple random sampling. To determine the relationship between the two variables, the Pearson correlation coefficient was used, with a result of (0.846), reflecting a high and positive correlation. It is concluded that proper tax auditing will increase tax collection for the benefit of the Huancavelica locality, and viceversa.

Palabras clave : Tax audit; Tax collection; Taxation; Taxpayers; Tax Administration..

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