Tax evasion as a determining factor in the informality of traders in the Huancaro wholesale market

Abstract

Tax evasion as a structural problem at the regional, national and international level, affects the economic and social side of a country, the present study aims to measure how tax evasion is a determining factor in the informality of the merchants of the Huancaro del Sol wholesale market. Cusco, where this problem is analyzed in the field of the Cusco population and from the results of which guidelines are recommended to combat tax evasion and informality, in addition to serving as a reference in future research, having as a hypothesis that there is a direct relationship between tax evasion and informality. This scientific article is of a basic type and has a quantitative approach, under a non-experimental, correlational design. The results obtained have a Spearman correlation coefficient of 0.787, thus indicating the strong and positive relationship between tax evasion and informality, since it is greater than 0.7.