The entrepreneurial attitude of students graduating from public schools in Peru

Abstract

The research addressed a problem of great interest in the field of tax deductions and evasion, which often harm the growth and development of companies as well as the country, since it affects the entrepreneur who is formalized and pays his taxes; The objective was to determine if the effects of the deduction regime affect tax evasion in the service sector. The type of research is applied, with a descriptive correlational design, whose population was 6,700 accountants and a probabilistic sample
of 257 professionals. The results indicated that the effects of the deduction regime directly affect the tax evasion of companies in the service sector in Metropolitan Lima, based on the correlation coefficient Tau b of Kendall of .688 and a Sig. (Bilateral) = .001. It concludes that the implications generated by detractions at the business level and the problem of tax evasion have in this regime, one of the causes that in Peru there are high rates of evasion and little competitiveness in companies, as is the case of the services sector, which require greater incentives to optimize assets in these organizations.