Evasión tributaria en los comerciantes de abarrotes ubicados en los alrededores del mercado mayorista del distrito de Trujillo - año 2013

Tax Evasion is a problem that exists in most countries, especially in less developed
\nbecause there is no tax consciousness, the structure of the tax system is not adequate, etc.,
\nAffecting tax revenues, causing a harmful effect on society, but sunder-researched. In our
\ncountry there is tax evasion in all economic sectors, in this sense, the present investigation
\nis focused on the Retail Sector, in which there is evasion at all levels of the buying and
\nselling process. In this paper we study the causes that are associated and that motivate
\ntaxpayers Trade Wholesale Market Sector, District of Montreal, to incur Tax Evasion.
\nThis paper entitled "TAX EVASION IN LOCATED IN GROCERY MERCHANT
\nWHOLESALE MARKET AREA DISTRICT OF TRUJILLO - YEAR 2013" seeks to
\nunderstand the causes that are associated with tax evasion in companies formally
\nconstituted and informal traders in stores located around the wholesale market district of
\nTrujillo, so expect the work constitutes a valuable contribution to the development of the
\ntrade sector.
\nIn this sense the research was conducted by surveying and interviewing a sample of 77
\ngrocery business enterprises that are in the Urb. Palermo district of Trujillo.
\nThe results show us that the causes that are associated with tax evasion in Wholesale
\nMarket Merchants are the desire to generate profits (profits), the excessive burden and
\ncomplexity to tax and eventually welcome regimes that is not theirs. The non-transparent
\ntax system results in , among others, establishing temporary closure , suspension of
\nlicenses, permits or authorizations granted by existing state agencies to carry out their
\nactivities.
\nIn this context we recommend that the State should have an attitude of transparency so that
\ntaxpayers can be confident that your money is used to benefit themselves and others and be
\nan engine that the duty to pay tax incentive that every citizen should have.

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