Factors that affect the tax culture

Abstract

The objective of this research was to analyze the factors that have the greatest impact on the tax culture, from the perception of entrepreneurial students. The research was of the non-experimental type, explanatory causal level, with a cross-sectional design and quantitative approach. The sample consisted of 66 students from the Accounting Professional School of the Private University of Tacna. A questionnaire with multiple- choice questions with an interval scale and Likert-type questions was applied. The response rate was 95%. The instrument was validated with Cronbach's Alpha reliability coefficient, with the value of (0.89). It was found that the determining factors that affect the tax culture are poor education in ethical values and the corruption of the role of the State. It is concluded that the factors explain 81.4% of the expected changes in Tax Culture, with a confidence level of 95%.