List of informality and tax evasion of merchants in a food market in the City of Camaná
Abstract
The purpose of the research work is to determine the relationship between informality and tax evasion in a food market in the city of Camaná. For its analysis, a descriptive methodology with a quantitative approach and a non-experimental design and a case study strategy was used, having a sample of 150 merchants, to whom a survey on informality and tax evasion was applied. The results showed that 99% of merchants are informal, leading to an increase in tax evasion, which was corroborated by a Spearman Rho compression of 0.52 and a p value of 0.001. In other words, we can maintain that tax costs, bureaucratic barriers, regulation of the workforce and tax awareness influence tax evasion and therefore low tax collection in that sector of the country.
Downloads
References
Berrocal, E. (2021). ¿Cómo se combate la informalidad en América Latina y el Caribe? https://revistas.pucp.edu.pe/index.php/economica/article/view/24498
De la Roca, J., & Hernández, M. (2004). EVASIÓN TRIBUTARIA E INFORMALIDAD EN EL PERÚ UNA APROXIMACION A PARTIR DEL ENFOQUE DE DISCREPANCIAS EN EL CONSUMO. Grupo de Análisis Para El Desarrollo. https://cies.org.pe/wp-content/uploads/2016/07/evasion-tributaria-e-informalidad-en-el-peru-una-aproximacion-a-partir-del-enfoque-de-discrepanscias-en-el-consumo.pdf
De Soto, H. (1987). EL OTRO SENDERO (Oveja Negra).
Domínguez, J. (2015). Manual de metodología de la investigación científica (Universidad Católica Los Ángeles de Chimbote, Ed.; Tercera). http://repositorio.uladech.edu.pe/handle/20.500.13032/6409
Espinosa, A. M., & Sarmiento, A. (2020). Factores determinantes de la probabilidad de incumplimiento tributario en América Latina. Revista Economía y Política, 31, 18–35. https://doi.org/10.25097/rep.n31.2020.02
Fernández Díaz, R. M., Rivera Alcántara, M. E., & Rosas Prado, C. E. (2017). CAPACITACIÓN EMPRESARIAL PARA DISMINUIR LA INFORMALIDAD DE LOS COMERCIANTES DEL MERCADO CENTRAL DE FERREÑAFE – PERÚ. Tzhoecoen, 9(4). https://doi.org/10.26495/rtzh179.424640
Huacani, Y. (2019). Implicancias de la evasión tributaria en el Perú en un contexto de crisis financiera internacional. Revista Científica de La UANCV - Juliaca, 9(1), 25–32. http://repositorio.uancv.edu.pe/handle/UANCV/2520
INEI. (2022). Producción y empleo informal en el Perú Cuenta Satélite de la Economía Informal 2007-2021. Instituto Nacional de Estadística e Informática, 1–262.
Izquierdo Espinoza, J. R. (2021). ANÁLISIS DE LA INFORMALIDAD COMERCIAL EN EL DISTRITO DE SAN JUAN DE MIRAFLORES. HORIZONTE EMPRESARIAL, 8(2), 782–792. https://doi.org/10.26495/rce.v8i2.2042
Kamichi Miyashiro, M. J. (2023). La realidad de la informalidad en el Perú previo a su bicentenario. Desde El Sur, 15(1), e0013. https://doi.org/10.21142/des-1501-2023-0013
Lahura, E., Castillo, G., Mercado, E., Neyra, D., & Paula Vargas Pilar, M. (2016). Sistema financiero, informalidad y evasión tributaria en Perú. Banco Central de Reserva Del Perú, 55–70. www.bcrp.gob.pe/publicaciones/revista-estudios-economicos.html
Lira, Z. R., Terrones, E. I., Ostos, E. L., & Lira, J. (2023). Evasión tributaria y su incidencia en la recaudación del impuesto a la renta en Perú. Revista De Ciencias Sociales, XXIX, 420–432. https://doi.org/https://doi.org/10.31876/rcs.v29i.40475
Loayza, N. (1999). The Economics of the Informal Sector: A Simple Model and Some Empirical Evidence from Latin America. In The World Bank. https://ssrn.com/abstract=614945
Loayza, N. V. (2018). Informality: Why Is It So Widespread and How Can It Be Reduced? Banco Central de Reserva Del Perú. https://www.peiglobal.org/sites/pei/themes/pei/kc_files/Loayza%202018.pdf
Mejía-Flores, O., García-Quimiz, E., & Padilla-Hidalgo, M. (2020). La evasión tributaria en América Latina. Revista Científico-Académica Multidisciplinaria, 5(3), 939–949. https://polodelconocimiento.com/ojs/index.php/es/article/view/1522
Ohnsorge, F., & Yu, S. (2022). The Long Shadow of Informality. https://doi.org/10.1596/978-1-4648-1753-3
Paredes, P. R. (2016). Evasión tributaria vs. mecanismos de control implementados por la administración pública. Revista Retos, 12(2), 181–198. https://www.redalyc.org/articulo.oa?id=504551172004
Paredes, R., & García, G. (2021). Cultura tributaria como estrategia para disminuir la evasión fiscal en Ecuador. REVISTA ERUDITUS, 2(1), 75–89. https://doi.org/https://doi.org/10.35290/re.v2n1.2021.390
Patiño, R., Mendoza, S., Quintanilla, D., & Díaz, J. (2019). Evasión tributaria, una revisión. Revista Activos, 17(1), 167–194. https://doi.org/10.15332/25005278.5399
Perry, G. E., William, M., Arias, O., Bosch, M., Fajnzylber, P., D. Mason, A., & Saavedra-Chanduvi, J. (2007). INFORMALIDAD: ESCAPE Y EXCLUSIÓN. Banco Mundial. https://documents1.worldbank.org/curated/en/889371468313790669/pdf/400080PUB0SPAN101OFFICIAL0USE0ONLY1.pdf
Saavedra Vásquez, J. L. (2022). "LA INFORMALIDAD Y SU RELACIÓN CON LA EVASIÓN TRIBUTARIA EN [Para optar titulo profesional de contador]. Universidad Nacional de Cajamarca.
Schneider, F., & Enste, D. (2000). Shadow Economies Around the Worl Size Causes and Consequences. International Monetary Fund, 38, 77–114. https://www.imf.org/external/pubs/ft/wp/2000/wp0026.pdf
Shafer, W. E., Wang, Z., & Hsieh, T. S. (2020). Support for Economic Inequality and Tax Evasion. Sustainability (Switzerland), 12(19), 1–18. https://doi.org/10.3390/su12198025
Yáñez, J. (2015). EVASIÓN TRIBUTARIA: ATENTADO A LA EQUIDAD. Revista Estudios Tributarios, 13, 171–206. https://repositorio.uchile.cl/handle/2250/138053
Copyright (c) 2025 MARIA DEL CARMEN LLERENA CAMPOS
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Colombian Journal of Accounting is open access and does not charge for the delivery of the articles, the editorial process and the publication. It can be consulted freely, without the requirement of registration, subscription or payment. The authors of the articles are creditors of all the authors' rights and retain the publication rights without restrictions. The author and third parties are allowed to read, download, copy, reproduce, distribute, communicate and create from the article, as long as the credit is attributed to the author(s), the initial publication is recognized in the Colombian Journal of Accounting and for non-commercial purposes. This journal provides free access to its content under the principle of making research available to the public free of charge, which fosters a greater exchange of global knowledge.
All the papers is licenced by Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0.
