Percepción del Impuesto a la Renta Personal en la población asuncena

The study aims to determine the perception of Personal Income Tax within the population of Asunción. It was based on a quantitative approach with a non-experimental, cross-sectional and descriptive design. The population projection for the year 2024 includes 198,763 residents of Asunción, Paraguay. For this analysis, a sample of 168 participants was calculated, using a confidence level of 93%, a margin of error of 7% and a degree of heterogeneity of 50%. The response rate was 88% (147 responses). The requirements for inclusion were being over 18 years of age, residing in the city of Asunción and voluntary participation. Likewise, a survey was carried out using a questionnaire composed of 15 questions, classified into 3 dimensions and 14 items (Effect [EF:1-4], Compliance [CO: 5-10] and Use of the income generated by the IRP [11 -15]), sent via WhatsApp for convenience in 2024. The most relevant results were: the means of the three dimensions (Effect, Compliance and Use of the income generated by the IRP) were be remarkably equitable (x̄=2.4). Regarding the items, the highest mean was for item 9 “You consider that the IRP collection system is efficient” (x̄=2.6). In conclusion, the importance of innovating in fiscal transparency and optimizing collection through technology is highlighted, identifying challenges in the equity and tax justice of the IRP in Asunción. Promoting progressive systems and a solid tax culture is key to boosting revenue and economic growth.