2024/11/02 by Calvo, Juan Carlos Melendez
#Behavioral Economics #Business #Business Law #Economics #Entrepreneurial and Small Business Operations #FOS: Law #Law #Management Sciences and Quantitative Methods #Public Responsibility #Social and Behavioral Sciences #Tax Law #Taxation #and Ethics Business
paper · doi:10.17605/osf.io/r3uc2
The purpose of this research is to validate a model that optimizes the determinants of the Tax Compliance Intention (TCI) of microentrepreneurs, regarding a specific tax in Peru, moderated by the Business Ecosystem (EE). The determinants of the TCI theoretically supported under the framework of the Theory of Planned Behavior (TPB) with the components attitude, subjective norms and behavioral control are: (a) tax morale, (b) equity or tax justice, (c) trust in government, (d) perceived power of authority, (e) tax complexity, (f) tax information, (g) tax awareness. Part of validating the model of determinants of the TCI of microentrepreneurs is their relationship with an Entrepreneurial Ecosystem (EE) as a moderator, conceived as a level of welfare state or enabling environment for productive entrepreneurship, as a factor of material exchange.