Tax Evasion in the Grocery Sector: Effects on Tax Collections in Peru

The objective of the research was to determine the impact of tax evasion generated by grocery wholesalers in Peru on tax collection, since there are some gaps in the literature that addresses these issues in local markets concerning wholesale companies from medium to large companies. The study sample consisted of 25 local companies; the technique used was the survey, using the questionnaire as a data collection instrument; this instrument was validated by expert judgment and reliability analysis. The study is of basic type, quantitative approach, descriptive-correlational level and non-experimental design. Obtaining results, that wholesale grocery merchants have low tax knowledge due to lack of information and knowledge about tax payments by intentionally failing to pay the taxes due as taxpayers, obtaining a negative relationship of -0.060 of Spearman's Rho, demonstrating that tax evasion by merchants has a negative effect on tax collection. It is concluded that there is a moderate negative relationship between the variable tax evasion and the variable tax collection, which means that the higher the cases of tax evasion, the lower the tax collection that is used for public services for the citizens.