Resumen

PAREDES-GARCIA, Santos Gregorio; PALACIOS-GOMEZ, Luis Enrique Alva  y  GASTANADUI-IBANEZ, Lyli Ana. Tax delinquency in the private sector and its impact on the public budget. Gestio et Productio [online]. 2025, vol.7, suppl.1, pp.31-44.  Epub 01-Mayo-2025. ISSN 2739-0039.  https://doi.org/10.35381/gep.v7i1.235.

The objective of the research was to describe tax delinquency in the private sector and its impact on the public budget. The quantitative research was characterized by developing a process of data collection, evaluation and analysis and used statistics to generate accuracy in the behavioral patterns of a population. In addition, the descriptive method with non-experimental design, which was supported by documentary - bibliographic analysis. Observation was also carried out. The information obtained through the observation technique was collected in a careful, safe and accurate manner. It is concluded that tax delinquency in the private sector has an impact on the execution of the 2023 public budget. In other words, if the State has less collection, it will have less money for the execution of its budget plan, in this sense, the services provided by the State will be affected and it is very likely that the annual planning will not be fulfilled.

Palabras clave : Budget; local taxation; private sector. (UNESCO Thesaurus)..

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