Tax culture in Peruvian textile MYPES.

Abstract

In Peru, the textile sector is in progressive development, it is projected as an investment alternative for MYPEs. The rise of the economic movement implies paying taxes as part of the tax culture. The objective was formulated to analyze the relationship between tax culture and economic management in Peruvian textile MYPEs. The quantitative approach with correlational design was used, for which 300 MYPE administrators located in the most important industrial area of Peru were consulted. The results showed a low inverse relationship according to Rho Spearman of -.303 between the chosen study variables, allowing us to conclude that the attribute culture is low in the MYPE.