Análisis de las variables que determinan el grado de evasión fiscal del ISR de las Personas Físicas de las actividades empresariales en Altamira, Tampico y Madero, Tamaulipas
DOI:
https://doi.org/10.29105/vtga5.1-945Keywords:
evasión tributaria, ética, educación, moral tributaria contributivaAbstract
Analysis of the variables that determine the degree of tax evasion of ISR of individuals with business activities in Altamira, Tampico and Madero, Tamaulipas, has as a general objective to determine if ethics, education and tax morale are the causes of tax evasion, this Study is basic, the level of research is explanatory and the design is non-experimental, transversal and the approach is quantitative. The sample was formed by thirty business activity taxpayers. The procedure applied was a data collection instrument applying questionnaires. Based on the instrument used by McGee (2004), an adaptation was made considering the context of this study. To measure the reliability of each instrument, Crombach’s alpha was applied. Concluding that there is a negative influence of
tax evasion on ethics, education and tax morale, this is demonstrated by the regression statistic odered logit.
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