Formalización y la evasión tributaria en la ciudad de Lima Metropolitana, 2023

The purpose of this research was to determine the relationship between formalization and tax evasion in the city of Metropolitan Lima, 2022. The study was situated within the framework of the mixed approach, which is an approach that integrates both quantitative and qualitative methods in order to obtain a more holistic perspective of the phenomena studied. The present research was explanatory in nature since it serves as a basis for research and formulates hypotheses. The research design was non-experimental, since a series of symbols were used that have a denotation that is important to know in order to read them comprehensively. The population was 1,000 businessmen in the city of Metropolitan Lima and the sample was 278 businessmen. In conclusion, a significant relationship was identified between formalization and tax evasion in the city of Metropolitan Lima, 2023. This finding is supported by the Spearman correlation coefficient, which reached a value of 0.415, and the bilateral sigma of 0.000. These results suggest that formalization plays an important role in tax evasion in this specific context.