El presente trabajo de investigación tiene como finalidad el evaluar la influencia de la cultura tributaria en la determinación de las obligaciones tributarias de los comerciantes del Nuevo RUS y el RER en el Mercado Cooperativa Santa Rosa en Chorrillos en el 2018. Actualmente, la Administración Tributaria entiende que la lucha contra la evasión tributaria es vital, y consideramos que la cultura tributaria es una variable esencial que permite a los contribuyentes ser conscientes de que las obligaciones tributarias son un deber sustantivo que todo ciudadano debe cumplir. Por lo tanto, se analizó la variable de cultura tributaria mediante la segmentación en tres dimensiones: complejidad de procesos tributarios, nivel de educación y bancarización, ya que consideramos que estas tres variables son parte de la cultura tributaria y contribuyen al conocimiento tributario del contribuyente y la forma de aplicación de procedimientos. Por lo tanto, para evaluar su influencia en la determinación de las obligaciones tributarias se tomó una muestra de 41 comerciantes del rubro de mercería, ya que este rubro tiene un mayor número de establecimientos de venta del mercado estudiado. El diseño de la investigación realizada es de enfoque cualitativo y cuantitativo y los resultados finales indican que existe influencia de la cultura tributaria en la determinación de obligaciones tributarias en los comerciantes del Mercado Cooperativa Santa Rosa en el 2018. En base a los resultados obtenidos se han propuesto algunas recomendaciones con el fin de contribuir a la mejora de la cultura tributaria en el contribuyente. / The purpose of this research work is to evaluate the influence of the tax culture in determining the tax obligations of the merchants of the Nuevo RUS and the RER in Mercado Cooperativa Santa Rosa from Chorrillos in 2018. Currently, the Tax Administration understands that the fight against tax evasion is vital, and we consider that tax culture is an essential variable that allows taxpayers to be aware that tax obligations are a substantive duty that every citizen must fulfill. Therefore, the variable of tax culture was analyzed by segmentation into three dimensions: complexity of tax processes, level of education and banking, since we consider that these three variables are part of the tax culture and contribute to the tax knowledge of the taxpayer and how to apply procedures. Therefore, to assess its influence on the determination of tax obligations, a sample was taken of 41 merchants from the haberdashery item, since this item has a greater number of sales establishments in the studied market. The design of the research carried out is a qualitative and quantitative approach and the results indicate that there is an influence of the tax culture in determining tax obligations in the merchants of Mercado Cooperativa Santa Rosa in 2018. Based on the results obtained, proposed some recommendations to contribute to the improvement of the tax culture in the taxpayer. / Tesis

This thesis deals with problems of non-profit organizations of sport having a form of civil associations. The thesis outlines a support of sport in the acquis communautaire and legislation of the Czech Republic and predicates possibilities of the financial sources of the civil associations applied in the sport. At the conclusion, the thesis is given to an accounting and tax specifications of sports clubs.

Made available in DSpace on 2016-04-26T20:19:34Z (GMT). No. of bitstreams: 1 Ellen Cristina Chaves.pdf: 1517008 bytes, checksum: 2ec583e6494211e14cfeee85b6d5b48c (MD5) Previous issue date: 2010-10-26 / The objective of this thesis is to study Brazilian s accessory tax obligations system focusing on its nature, history and formal structure, its positive and negative aspects, while analyzing some specific accessory obligations and related court decisions. The author chose to review this subject mainly due to its current nature and growing importance in Brazilian´s revenue collection system for instance the introduction of taxation by electronic means that improved gross collection figures and enabled superior scrutiny while increasing the burden for taxpayers. The research included books and journal articles on the matter from well-known authors, data collected from the website of the Brazilian Internal Revenue Service, Federal Supreme Court and the Superior Court of Justice as well as a study from PriceWaterhouseCoopers and World Bank Group written in 2010. The result of the thesis illustrates both the theoretical and practical approaches on the subject, in order to analize the positive and negative aspects of the institution of accessory tax obligations / O objetivo deste trabalho é estudar as obrigações tributárias acessórias, sobretudo a natureza, fonte e a estrutura formal do instituto; seus aspectos positivos, negativos e consequentes limites de imposição; bem como analisar algumas obrigações tributárias acessórias em espécie e decisões judiciais sobre o assunto. A escolha do estudo justifica-se em razão da atualidade e importância do tema, pois crescente a imposição de deveres instrumentais no cenário brasileiro, principalmente por meios eletrônicos, o que por um lado facilita a atividade arrecadatória e fiscalizatória da Administração Tributária, mas por outro implica cada vez maiores exigências e ônus para os administrados. A pesquisa do tema baseou-se principalmente em obras doutrinárias e artigos de periódicos; também houve coleta de dados no sítio eletrônico da Receita Federal do Brasil, do Supremo Tribunal Federal e do Superior Tribunal de Justiça, bem como estudos da PriceWaterhouseCoopers e do Banco Mundial em 2010. O resultado do trabalho revela a abordagem tanto de aspectos teóricos quanto práticos sobre o assunto, a fim de analisar os aspectos positivos e negativos da instituição das obrigações tributárias acessórias