<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2521-2737</journal-id>
<journal-title><![CDATA[Revista Investigación y Negocios]]></journal-title>
<abbrev-journal-title><![CDATA[Investigación y Negocios]]></abbrev-journal-title>
<issn>2521-2737</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas y Empresariales y la Universidad Mayor Real y Pontificia de San Francisco Xavier]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2521-27372024000200076</article-id>
<article-id pub-id-type="doi">10.38147/invneg.v17i30.294</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Evasión tributaria: causas emergentes en el Perú]]></article-title>
<article-title xml:lang="en"><![CDATA[Tax evasion: emerging causes in Peru]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bazán Calderón]]></surname>
<given-names><![CDATA[Luis Daniel Edrey]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Medina Galvez]]></surname>
<given-names><![CDATA[Diana Rosmery]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Saavedra Vasconez]]></surname>
<given-names><![CDATA[Jessica Karina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,aff1  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<aff id="Af2">
<institution><![CDATA[,aff2  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<aff id="Af3">
<institution><![CDATA[,aff3  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2024</year>
</pub-date>
<volume>17</volume>
<numero>30</numero>
<fpage>76</fpage>
<lpage>84</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_arttext&amp;pid=S2521-27372024000200076&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_abstract&amp;pid=S2521-27372024000200076&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.bo/scielo.php?script=sci_pdf&amp;pid=S2521-27372024000200076&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Múltiples investigaciones evidencian que una de las principales causas del déficit fiscal es la evasión tributaria, teniendo como consecuencia la disminución de recursos que el estado no podrá usar para el desarrollo del país. Esta investigación tuvo como objetivo determinar las causas emergentes de la evasión tributaria en los empresarios de Ucayali y Ayacucho. La metodología que se utilizó tiene un enfoque cualitativo, de diseño fenomenológico y de procedimiento no probabilístico, la población estuvo conformada por los micro y pequeños empresarios formales de los departamentos de Ucayali y Ayacucho; se seleccionó una muestra de 22 contribuyentes que cumplían con los criterios de inclusión y por el método de saturación. Se aplico la entrevista semiestructurada como instrumento que consto de 13 preguntas, que fueron validadas por tres especialistas en tributación. Se realizó una revisión y clasificación de las respuestas, relacionándolas con códigos en relación con el objetivo de estudio y búsqueda de explicaciones mediante el programa de análisis cualitativo Atlas.Ti. Logrando llegar a la conclusión que una nueva causa de evasión tributaria es la inacción del estado ante las verdaderas razones que motivan al contribuyente a evadir el impuesto.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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&#8217;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&#8217;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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[evasión tributaria]]></kwd>
<kwd lng="es"><![CDATA[cultura tributaria]]></kwd>
<kwd lng="es"><![CDATA[informalidad y falta de voluntad]]></kwd>
<kwd lng="en"><![CDATA[tax evasion]]></kwd>
<kwd lng="en"><![CDATA[tax culture]]></kwd>
<kwd lng="en"><![CDATA[informality and lack of will]]></kwd>
</kwd-group>
</article-meta>
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