Cultura y obligaciones tributarias en mercados de abasto

The purpose of the study was to determine the relationship between tax culture and compliance with tax obligations of taxpayers in the food market of the constitutional province of Callao. The research was of correlational level, non-experimental design, basic quantitative approach. The sample consisted of 175 merchants; the data collection technique was the survey and the instrument was the questionnaire; reliability was obtained through two indicators: Cronbach’s alpha and Mc Donalds’ omega. The results show that the tax culture variable had a level of regular with 87.43% and the tax obligations variable has a level of regular with 64.6%; likewise, the tax education dimension has a greater relationship with the tax obligation variable with a p value of 0.00 and a Spearman’s Rho of 0.978 and the correlation between tax culture and tax obligation was very high positive with a p value of 0.000 and a Spearman’s Rho of 0.968. The conclusion of the study is that there is a very high positive relationship between tax culture and tax liability.