Evasión tributaria desde la perspectiva de los trabajadores informales en un mercado distrital de la región Puno (Perú)

Abstract

Tax evasion represents a problem that compromises various assessments. Non-compliance with tax obligations not only implies economic underdevelopment but also undermines citizen satisfaction and the legitimacy of public institutions; therefore, this impactnegatively affects economic and social dynamics. This article focused on the controlling idea of identifying the problem of tax evasion among informal workers in a district market in the Puno region of Peru. A qualitative case study methodology was applied, involving interviews with six units for information extraction, which were collected through structured interviews and analyzed using Atlas ti 7 software. The analysis was conducted through open, axiological, and selective codifications. The results revealed that the problem lies in the negative perception towards public institutions, indicating an essential challenge involving distrust, poor quality of public services, inadequate communication, and perceived unfair tax burdens. It is concluded that in contexts where public institutions are perceived as corrupt or incapable of fully understanding realities and challenges, distrust will act as an additional obstacle to collaboration and voluntary adherence to regulations. Consequently, addressing the issueis essential for fostering collaboration and compliance with regulations through formalization. However, it is necessary to understand the perspectives of other institutional areas related to the phenomenon.