TAX CULTURE OF TAXPAYERS IN A PROVINCIAL MUNICIPALITY IN NORTHERN PERU

Abstract

Tax culture refers to the voluntary compliance of taxpayers with their tax duties and obligations. The objective of the study was to determine the level of tax culture of the taxpayers of a municipality in the province of Tumbes. The sample consisted of 372 taxpayers of the provincial municipality of Tumbes-Peru, 74.73% of whom were men and 25.27% women. The tax culture questionnaire was used as an instrument for collecting information, with a Cronbach's Alpha coefficient of 0.76. The results showed that the overall tax culture index had a value of 0.5425, which indicates a regular level of tax culture among taxpayers. A positive and significant relationship was also found between the different dimensions of tax culture. Likewise, people who have positive attitudes towards taxes also tend to present greater knowledge about them, indicating a strong correlation between attitudes and knowledge with respect to the sociodemographic variables men as well as women present a similar proportion of attitudes towards tax culture in the low and regular categories, with around 40% in the low category and around 45% in the regular category. In terms of age adults and older adults present the highest proportion of individuals with a regular attitude towards tax culture, with 45.02% and 55.68% respectively. It is concluded that most of the participants present a regular level of tax culture. © 2025 Elsevier B.V., All rights reserved.