The flexibility of the Tax Administration and its influence on the reduction of Tax Evasion of small and medium-sized companies in the Gamarra Commercial Emporium, La Victoria 2018

Abstract

The research objective is tetermine to what extent the flexibility of the tax administration affects the reduction of tax evasion by small and medium-sized companies. It was of a descriptive type, descriptive-explanatory-correlational level, and the following descriptive-inductive-deductive methods are used, in which the design to be used is non-experimental (defined as an investigation carried out without intentional manipulation of the investigation). variable). As result, tax education has a significant impact in reducing tax evasion among importers and exporters. This is due to the fact that education affects the activities of companies, which allows the formation of an adequate tax culture in the country. In conclusión, the easing of the tax administration will have a significant impact in reducing tax evasion of small and medium-sized companies in 2018. This is because flexibility and tax equality have been achieved and various achievements have been made. social and economic obligations are simplified, as well as tax laws.