Institutional image and tax culture among taxpayers in a district of Chiclayo- Peru, 2024

Abstract

The objective was to determine the relationship between the institutional image and tax culture in the taxpayers of a district of Chiclayo, 2024. A quantitative, non-experimental, transversal approach was used, with a descriptive and correlational scope. The population was determined to be 59,312 people between 18 and 65 years of age in the district of La Victoria, taking into account the last national census. As for the sample, it was made up of 196 citizens and simple random sampling was used. The inclusion criteria covered residents who are men or women property owners until the year 2024. The survey technique was used through a 30-item questionnaire (institutional image [15] and tax culture [15]). The results, there is a relationship between taxpayer orientation 0,420 institutional transparency 0,582 institutional communication 0,494 citizen participation 0,617 quality of public service 0,604 is related to tax culture and finally the institutional image is related to the second variable at 0,639. It is concluded that there is a relationship between the institutional image and the tax culture; By improving the institutional image through more transparent and communicative management, it can benefit the tax culture and collection.