Tax culture and its relationship with tax evasion in Peru

In Peru, tax evasion is difficult to control by state agencies, its main origin in the tax culture of citizens. For the most part, the awareness of paying taxes is not yet assumed. The objective of this article was to determine the tax culture and its relationship with tax evasion in fourth category income. The type of study was non-experimental, the design correlational, applying two reliable and duly validated questionnaires to 61 doctors from the city of Trujillo-Peru who issued receipts for professional fees and the information was processed through the Software (SPSS v.26). The results presented in tables, determine that the majority of medical taxpayers have a low level of tax culture, with 62,30%; of the dimension levels, the use of payment vouchers predominates at the low level (68,85%). Also, tax evasion at a high level (65,57%). Using the contingency coefficient of the Pearson test statistic τ=0,335, with a significance level less than 1%; standard deviation (P<0,01), it is concluded that the tax culture has a significant influence on tax evasion in incomes of the fourth category, medical category, with which, the tax system is neither efficient nor consolidated.