{"id":"https://openalex.org/W2535300192","doi":null,"title":"Pagar o no pagar es el dilema : las actitudes de los profesionales hacia el pago de impuestos en Lima Metropolitana","display_name":"Pagar o no pagar es el dilema : las actitudes de los profesionales hacia el pago de impuestos en Lima Metropolitana","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W2535300192","mag":"2535300192"},"language":"es","primary_location":{"id":"pmh:oai:repositorio.esan.edu.pe:20.500.12640/121","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.esan.edu.pe/bitstreams/fbbd7e1e-2a63-4c54-af1c-7c6a0ed56419/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:ESAN","raw_type":"info:eu-repo/semantics/book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://repositorio.esan.edu.pe/bitstreams/fbbd7e1e-2a63-4c54-af1c-7c6a0ed56419/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076866437","display_name":"Juan Timan\u00e1","orcid":"https://orcid.org/0000-0001-7757-7818","observed_orcids":["https://orcid.org/0000-0001-7757-7818"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Juan Timan\u00e1","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7757-7818","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5049296800","display_name":"Yulissa Pazo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yulissa Pazo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3093,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.86654644,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7609999775886536},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.6959999799728394},{"id":"https://openalex.org/keywords/taxpayer-attitudes","display_name":"taxpayer attitudes","score":0.6100000143051147},{"id":"https://openalex.org/keywords/tax-payment-behavior","display_name":"tax payment behavior","score":0.44200000166893005},{"id":"https://openalex.org/keywords/professionals","display_name":"professionals","score":0.5519999861717224},{"id":"https://openalex.org/keywords/theory-of-planned-behavior","display_name":"theory of planned behavior","score":0.625},{"id":"https://openalex.org/keywords/perceived-behavioral-control","display_name":"perceived behavioral control","score":0.597000002861023},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.6539999842643738},{"id":"https://openalex.org/keywords/voluntary-tax-payment","display_name":"voluntary tax payment","score":0.609000027179718},{"id":"https://openalex.org/keywords/informal-economy","display_name":"informal economy","score":0.6019999980926514},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.6240000128746033},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.8299999833106995},{"id":"https://openalex.org/keywords/lima-metropolitana","display_name":"Lima Metropolitana","score":0.9229999780654907}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4048996567726135}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:repositorio.esan.edu.pe:20.500.12640/121","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.esan.edu.pe/bitstreams/fbbd7e1e-2a63-4c54-af1c-7c6a0ed56419/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:ESAN","raw_type":"info:eu-repo/semantics/book"},{"id":"mag:2535300192","doi":null,"is_oa":false,"landing_page_url":"https://repositorio.esan.edu.pe/handle/20.500.12640/121","pdf_url":null,"source":{"id":"https://openalex.org/S4306481503","display_name":"Universidad ESAN","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Universidad ESAN","raw_type":null}],"best_oa_location":{"id":"pmh:oai:repositorio.esan.edu.pe:20.500.12640/121","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.esan.edu.pe/bitstreams/fbbd7e1e-2a63-4c54-af1c-7c6a0ed56419/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:ESAN","raw_type":"info:eu-repo/semantics/book"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7009045190","https://openalex.org/W7155250731","https://openalex.org/W7155282696","https://openalex.org/W7004748885","https://openalex.org/W2128876359","https://openalex.org/W7067277078","https://openalex.org/W2744136049","https://openalex.org/W6980780318","https://openalex.org/W7042694807","https://openalex.org/W7039090424"],"abstract_inverted_index":{"Seg\u00fan":[0],"la":[1,8,16,31,55,62,96,130,133,160,173,211,231,234,261],"Superintendencia":[2],"Nacional":[3],"de":[4,19,51,60,71,81,109,121,135,151,155,175,186,216,224,233,237,249,255,263,285,294],"Administraci\u00f3n":[5],"Tributaria":[6],"(Sunat),":[7],"evasi\u00f3n":[9,97],"fiscal":[10,98],"en":[11,25,37,54,159,183,208,219,230,269,282],"el":[12,26,38,49,73,107,143,163,214,222,253,289],"a\u00f1o":[13],"2012":[14],"fue":[15],"m\u00e1s":[17],"alta":[18],"Am\u00e9\u00adrica":[20],"Latina:":[21],"ascendi\u00f3":[22],"al":[23,35,76,79,170],"50%":[24],"caso":[27],"del":[28,39,57,111,188,292],"impuesto":[29,40],"a":[30,42,103,126,180,190],"renta":[32],"(IR)":[33],"y":[34,67,70,87,119,204,213,266,278],"35%":[36],"general":[41],"las":[43,176,209,247,270,283],"ventas":[44],"(IGV).":[45],"Esta":[46],"situaci\u00f3n":[47],"demuestra":[48],"grado":[50,108],"informalidad":[52],"existente":[53],"econom\u00eda":[56],"pa\u00eds,":[58],"causante":[59],"fomentar":[61],"competencia":[63],"desleal":[64],"entre":[65],"personas":[66],"empresas":[68],"formales":[69],"afectar":[72],"crecimiento":[74],"econ\u00f3mico":[75],"no":[77,99,145],"proveer":[78],"Estado":[80],"financiamiento":[82],"sostenible":[83],"para":[84],"los":[85,136,181,200,217,250,274,286],"bienes":[86],"servicios":[88],"p\u00fablicos.":[89],"Las":[90],"investigaciones":[91],"realizadas":[92],"han":[93],"concluido":[94],"que":[95,178,206,245,280],"solo":[100],"se":[101,146,240,258],"debe":[102],"factores":[104,127,202,276],"externos,":[105],"como":[106,129,273],"complejidad":[110],"sistema":[112],"tribu\u00adtario,":[113],"por":[114],"sus":[115,139,193],"m\u00faltiples":[116],"tasas":[117],"impositivas":[118],"diversidad":[120],"normas":[122,265],"legales,":[123],"sino":[124],"tambi\u00e9n":[125],"internos,":[128],"actitud":[131],"o":[132],"voluntad":[134],"contribuyentes":[137,187],"ante":[138],"deberes":[140],"fiscales.":[141],"En":[142],"Per\u00fa":[144],"ha":[147],"realizado":[148],"un":[149,167,242],"estudio":[150],"este":[152,156],"tipo.":[153],"Partiendo":[154],"vac\u00edo":[157],"observado":[158],"literatura":[161],"revisada,":[162],"presente":[164],"libro":[165],"busca":[166],"primer":[168],"acercamiento":[169],"tema":[171],"mediante":[172],"investigaci\u00f3n":[174],"motivaciones":[177],"impulsan":[179],"profesionales,":[182],"su":[184],"calidad":[185],"Estado,":[189],"cumplir":[191],"con":[192,221,228],"obligaciones":[194],"tributarias.":[195],"Su":[196],"finalidad":[197],"es":[198],"detectar":[199],"principales":[201,275],"perso\u00adnales":[203],"sociales":[205,279],"influyen":[207,281],"actitudes,":[210],"intenci\u00f3n":[212],"comporta\u00admiento":[215],"profesionales":[218],"relaci\u00f3n":[220,262],"pago":[223,254,293],"impuestos.":[225,256,295],"Para":[226],"ello,":[227],"base":[229],"teor\u00eda":[232],"acci\u00f3n":[235],"planeada":[236],"Icek":[238],"Ajzen,":[239],"desarrolla":[241],"modelo":[243],"conceptual":[244],"explica":[246],"actitudes":[248,284],"contri\u00adbuyentes":[251],"hacia":[252,288],"Adem\u00e1s,":[257],"intenta":[259],"identificar":[260],"ac\u00adtitudes,":[264],"control":[267],"percibido":[268],"intenciones,":[271],"as\u00ed":[272],"personales":[277],"profesiona\u00adles":[287],"cumplimiento":[290],"voluntario":[291]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3}],"updated_date":"2026-09-11T09:22:31.653822","created_date":"2016-10-28T00:00:00"}
