Determinants of Tax Evasion in Mexico: Case applied to FACPYA Graduate Students of the UANL
DOI:
https://doi.org/10.29105/vtga10.3-509Keywords:
Evasion, EFOS, EDOS, Morals and Culture, EthicsAbstract
The objective of this research is to evaluate the perception of graduate students about companies that invoice and deduct simulated operations, considering morality, culture, tax trust and ethics as determinants of tax evasion in Mexico. The study was carried out at the beginning of the semester January - June 2022, in week 15, from May 09 to 14, the survey was applied to students of different master's degrees offered by the FACPYA Postgraduate. It was carried out using a quantitative and qualitative approach, that is, mixed, considering a sample of 50 students. For the collection of information, a survey-type instrument designed with Likert model items was considered. For data analysis, the confirmatory factor analysis technique was used. The results obtained from the KMO were .718, the Bartlett sphericity test an approximate Chi-square of 903.782, degrees of freedom of 276 with a significance of .000. Through data analysis, they show significant factors in tax evasion as a result, one of them being simulated operations with a total explained variance of 37,613%. Therefore, it is concluded that the alternative hypothesis is not rejected H1: For postgraduate students, efos, edos, morality, culture, tax trust and ethics are significant determinants of tax evasion in companies in Mexico.
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