Abstract

SUCAPUCA CONDORI, Antony Efraín. Tax formality and compliance with tax regulations in the merchants of the Nuevo Ilo market. Revista InveCom [online]. 2025, vol.5, n.1, e501019.  Epub Nov 18, 2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.10957685.

This study focused on determining the relationship between tax formality and compliance with tax regulations in traders in the Nuevo Ilo market. Several essential dimensions were examined to determine the validity of the study. An applied quantitative approach was also adopted, with a cross-sectional non-experimental design. The study population consisted of 142 traders, from which a sample of 104 traders was selected using the formula for finite populations. For data collection, a survey with closed questions, previously validated by experts, was used, and cross-tabs and Spearman's correlation coefficient were used for statistical analysis. The results revealed that there is a significant relationship between tax formality and compliance with tax regulations. There are also areas for improvement such as formalization policies, tax culture, tax education and tax dissemination. These aspects have a significant impact on tax formality and compliance with tax regulations in the Nuevo Ilo market. Insufficiency in these areas can lead to a low level of tax compliance and limit the effectiveness of tax policies. Therefore, it is essential to develop strategies that increase awareness and understanding about the importance of tax formality in promoting compliance with tax laws.

Keywords : tax formality; tax regulations; tax culture.

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