PERFIL PSICOLÓGICO DEL EVASOR DE IMPUESTOS EN LIMA METROPOLITANA
Dr. Vara Horna, Arístides Alfredo - Dra. Guzmán Melgar, Catalina Chepabstract
By means of a structured questionnaire, 140 professionals, who live in Lima city, were interviewed in order to know their attitudes and level of knowledge about de tax payment, likewise to identify and describe their standard profiles of the fourth class tax evasor. It was found that 47.1% of the subjects evade tax. About who doesn't evade tax, 12.9% has try to evade in some opportunity; 44.3% Know tax evasor people.
Respect the Knowledge of different ways that are considered as tax infraction, the percent of subjects who knows such ways is upper to the percent of who doesn't know. It was found seven profiles of attitudes that serve as arguments to justify the tax evasion, being the most often those related to the government corruption, equity and distribution of benefits.
It concludes that one adequate policy to fight against the tax evasion is to include psychoeconomic variables and not only those referred to punishments or administrative compliances.
Key words: Profile, evasor, tax, Lima, attitude, fiscal psychology.
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