Impact of tax evasion on the financial statements of a fishing company, Chimbote – 2024

Abstract

This research determined the impact of tax evasion on the financial statements of a fishing company, contributing to SDG 8, which promotes decent work and economic growth. The objectives of the study were to establish the impact of evasion on the income statement and the reliability of the statement of financial position, and to analyze its influence on the company's economic situation. A quantitative methodology with a non-experimental cross-sectional design was used. The study population consisted of 10 employees from the management, accounting, and warehouse areas of the fishing company. Regarding the income statement, the research found a low, positive, and non-significant correlation with tax evasion. This suggests that, although there is a certain relationship, the influence of tax evasion on the income statement is not as marked as in other financial statements. It was found that "moderate" tax evasion is generally associated with a "moderate" situation in the income statement. This implies that fluctuations in tax evasion within an intermediate range have a proportional impact on the company's financial health, reflected in its financial statement. Conversely, "high" tax evasion could lead to a "high" income statement. The study concludes that tax evasion influences the fishing company's financial statements, and although its impact on the income statement is not as direct, it remains a relevant factor to consider in financial management.

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