Tax informality and tax evasion in vehicle maintenance and repair companies

Q: What does this research mean for the field?

There is a significant positive relationship between tax informality, lack of tax culture, and tax evasion among vehicle maintenance and repair companies. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

Clever Mamani Huillca; Marina Lidia Mamani Mamani

doi:10.17268/sciendo.2023.048

September 20, 2023SCIÉNDOOpen Access

Tax informality and tax evasion in vehicle maintenance and repair companies

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Key Points

Determine the relationship between tax informality and tax evasion among vehicle maintenance and repair service enterprises.
Quantitative, non-experimental cross-sectional correlational design.
Structured questionnaire survey administered to workshop business owners (N=40) in Arequipa, Peru in 2023.
Statistically significant positive correlations were observed between tax informality and fiscal dimensions (r=0.700, r=0.720, r=0.650, and r=0.690).
Deficits in tax knowledge, awareness, and state-sponsored tax education directly drove non-compliance and elevated tax evasion rates across surveyed workshops.

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Implication

Cross-sectional study reveals a strong correlation between tax informality and tax evasion in vehicle repair businesses, highlighting the need for improved tax education.

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Cite This Study

Huillca et al. (2023) studied this question.

synapsesocial.com/papers/6aaa616899fd3cc3fd33bbf1 https://doi.org/10.17268/sciendo.2023.048

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Tax informality and tax evasion in vehicle maintenance and repair companies

Key Points

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Implication

Abstract

Discussion

Cite This Study

Tax informality and tax evasion in vehicle maintenance and repair companies

Key Points

Ask about this paper

Implication

Abstract

Discussion

Cite This Study

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