AX CULTURE AND THEORIC COMPREHENSION OF TAX VIOLATIONS BY CONTRIBUTORS IN THE JUNIN REGION

Abstract

The present work has as purpose to analyze and explain the existent relationship between the level of tax culture and the theoretical understanding of the legal consequences of the tax crimes by taxpayers in the Junin region. This is a descriptiveco relational and explanatory research, constituted by a simple, random sample of four hundred taxpayers. A technique of gathering of data was applied: the survey structured through a questionnaire. The information was analyzed and evaluated, being processed through a statistical called package SPSS Version 15, and statistical descriptive techniques were used for the analysis: absolute, relative frequencies, the percentage for the analysis of the level of knowledge. The obtained results point out, mainly, the following result: the existent relationship between the level of tax culture and the theoretical understanding of the legal consequences of the tax crimes by taxpayers in the Junín region is directly proportional. That is to say, to greater level of culture higher theoretical tax understanding and the legal consequences of tax crimes and viceversa.