Tax evasion and compliance with tax obligations in the Huaycán de Ate Vitarte Industrial Park

The objective of the investigation was to determine the relationship between tax evasion and compliance with tax obligations in the Huaycán de Ate Vitarte Industrial Park. For this, a basic quantitative methodology was used, of a non-experimental and transversal type, using the survey technique through two questionnaires administered to 30 members of the industrial park association. The results revealed that the two-sided significance values were 0.000, below the threshold of 0.05. This indicates a significant and high relationship between tax evasion and compliance with tax obligations in the Huaycán Industrial Park, with a Rho correlation coefficient of 0.728. In conclusion, it was evident that there is a significant relationship between tax evasion and compliance with tax obligations in the Huaycán Industrial Park in Ate Vitarte. This suggests that partners who evade taxes have a tendency to be less compliant with their tax obligations, indicating a lack of tax ethics and a perception of impunity in compliance with tax laws.