{"id":"https://openalex.org/W7143464075","doi":"https://doi.org/10.53673/th.v100i1.533","title":"Conciencia tributaria y su incidencia en la informalidad en el per\u00fa: Fundamentaci\u00f3n te\u00f3rica y evidencia emp\u00edrica","display_name":"Conciencia tributaria y su incidencia en la informalidad en el per\u00fa: Fundamentaci\u00f3n te\u00f3rica y evidencia emp\u00edrica","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7143464075","doi":"https://doi.org/10.53673/th.v100i1.533"},"language":"es","primary_location":{"id":"doi:10.53673/th.v100i1.533","doi":"https://doi.org/10.53673/th.v100i1.533","is_oa":true,"landing_page_url":"https://doi.org/10.53673/th.v100i1.533","pdf_url":"https://tecnohumanismo.online/index.php/tecnohumanismo/article/download/533/1179","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derecho &amp; Academia 2026","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W7135184315","display_name":"Derecho &amp; Educacion 2026"},"type":"book-chapter","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://tecnohumanismo.online/index.php/tecnohumanismo/article/download/533/1179","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5130970748","display_name":"Eduardo Taco Castro","orcid":"https://orcid.org/0000-0003-3858-012X","observed_orcids":["https://orcid.org/0000-0003-3858-012X"]},"institutions":[{"id":"https://openalex.org/I4405271233","display_name":"Servicio Nacional de Adiestramiento en Trabajo Industrial","ror":"https://ror.org/023e7n863","country_code":"PE","type":"education","lineage":["https://openalex.org/I4405271233"]}],"countries":["PE"],"is_corresponding":true,"raw_author_name":"Eduardo Taco Castro","raw_affiliation_strings":["SENATI, Escuela de Administraci\u00f3n de Empresas, Per\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"SENATI, Escuela de Administraci\u00f3n de Empresas, Per\u00fa","institution_ids":["https://openalex.org/I4405271233"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5130970748"],"corresponding_institution_ids":["https://openalex.org/I4405271233"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"255","last_page":"271"},"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/T11770","display_name":"Fiscal Policy and Economic Growth","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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-consciousness","display_name":"tax consciousness","score":0.9380000233650208},{"id":"https://openalex.org/keywords/tax-informality","display_name":"tax informality","score":0.7699999809265137},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.875},{"id":"https://openalex.org/keywords/voluntary-compliance","display_name":"voluntary compliance","score":0.6869999766349792},{"id":"https://openalex.org/keywords/tax-culture","display_name":"tax culture","score":0.9010000228881836},{"id":"https://openalex.org/keywords/tax-education","display_name":"tax education","score":0.7429999709129333},{"id":"https://openalex.org/keywords/transparency-in-public-spending","display_name":"public spending transparency","score":0.7879999876022339},{"id":"https://openalex.org/keywords/tax-simplification","display_name":"tax simplification","score":0.9729999899864197},{"id":"https://openalex.org/keywords/tax-base-broadening","display_name":"tax base expansion","score":0.8349999785423279},{"id":"https://openalex.org/keywords/ayacucho","display_name":"Ayacucho","score":0.7889999747276306},{"id":"https://openalex.org/keywords/peru","display_name":"Peru","score":0.9459999799728394}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6446999907493591},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4878000020980835},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.28209999203681946},{"id":"https://openalex.org/C2992936063","wikidata":"https://www.wikidata.org/wiki/Q216200","display_name":"Legal norm","level":2,"score":0.19359999895095825},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.1889999955892563},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.18219999969005585},{"id":"https://openalex.org/C2775946814","wikidata":"https://www.wikidata.org/wiki/Q2497143","display_name":"Legal culture","level":2,"score":0.17910000681877136},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.17890000343322754},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.15639999508857727},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.15330000221729279}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.53673/th.v100i1.533","doi":"https://doi.org/10.53673/th.v100i1.533","is_oa":true,"landing_page_url":"https://doi.org/10.53673/th.v100i1.533","pdf_url":"https://tecnohumanismo.online/index.php/tecnohumanismo/article/download/533/1179","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derecho &amp; Academia 2026","raw_type":"book-chapter"},{"id":"pmh:oai:ojs2.tecnohumanismo.online:article/533","doi":null,"is_oa":true,"landing_page_url":"https://tecnohumanismo.online/index.php/tecnohumanismo/article/view/533","pdf_url":null,"source":{"id":"https://openalex.org/S4210205037","display_name":"TecnoHumanismo","issn_l":"2710-2394","issn":["2710-2394"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.53673/th.v100i1","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001839648","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=10678193","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/10678193.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"TecnoHumanismo, ISSN 2710-2394, Vol. 6, 2026","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.53673/th.v100i1.533","doi":"https://doi.org/10.53673/th.v100i1.533","is_oa":true,"landing_page_url":"https://doi.org/10.53673/th.v100i1.533","pdf_url":"https://tecnohumanismo.online/index.php/tecnohumanismo/article/download/533/1179","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derecho &amp; Academia 2026","raw_type":"book-chapter"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7143464075.pdf","grobid_xml":"https://content.openalex.org/works/W7143464075.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7143410399","https://openalex.org/W7143385336","https://openalex.org/W7143335592","https://openalex.org/W7121271041","https://openalex.org/W7010437872","https://openalex.org/W7155274433","https://openalex.org/W4408683297","https://openalex.org/W6999473761","https://openalex.org/W7001195386","https://openalex.org/W4416374512"],"abstract_inverted_index":{"El":[0,174],"presente":[1],"cap\u00edtulo":[2,229],"analiza":[3],"la":[4,7,58,65,80,97,108,132,159,164,167,179,204,235,243],"relaci\u00f3n":[5],"entre":[6,149],"conciencia":[8,81,98,160],"tributaria":[9,99,161,181,245],"y":[10,31,77,121,216,246],"el":[11,16,21,24,90,111,156,183,225],"nivel":[12,103],"de":[13,18,41,54,57,60,64,67,79,87,113,145,158,166,171,206,209,237,250],"informalidad":[14,88,109,180],"en":[15,20,37,89,110,117,131,182],"pago":[17,112],"impuestos":[19,114],"Per\u00fa,":[22],"abordando":[23],"fen\u00f3meno":[25],"desde":[26],"una":[27,51,127,140,248],"perspectiva":[28],"te\u00f3rica,":[29],"emp\u00edrica":[30,232],"contextual.":[32],"La":[33],"investigaci\u00f3n":[34],"se":[35,70,115,138,202],"sustenta":[36],"un":[38,102],"enfoque":[39],"cuantitativo":[40],"tipo":[42],"b\u00e1sico":[43],"con":[44],"dise\u00f1o":[45],"no":[46,170,185],"experimental":[47],"correlacional,":[48],"aplicado":[49],"a":[50,163,188,193,241],"muestra":[52],"probabil\u00edstica":[53],"176":[55],"ciudadanos":[56],"ciudad":[59],"Ayacucho.":[61],"A":[62],"partir":[63],"aplicaci\u00f3n":[66],"encuestas":[68],"estructuradas,":[69],"evaluaron":[71],"las":[72],"dimensiones":[73],"cognitiva,":[74],"afectiva,":[75],"conativa":[76],"activa":[78],"tributaria,":[82],"as\u00ed":[83],"como":[84,221],"los":[85],"niveles":[86,118],"cumplimiento":[91,226],"fiscal.":[92,252],"Los":[93],"resultados":[94],"evidencian":[95],"que":[96,107,125,155,178],"presenta":[100],"predominantemente":[101],"medio":[104,119],"(55,1%),":[105],"mientras":[106],"concentra":[116],"(54,5%)":[120],"alto":[122],"(40,3%),":[123],"lo":[124,152],"refleja":[126],"persistente":[128],"debilidad":[129],"estructural":[130],"cultura":[133,249],"fiscal":[134],"del":[135,213,218],"pa\u00eds.":[136],"Asimismo,":[137],"identifica":[139],"correlaci\u00f3n":[141],"positiva":[142],"moderada":[143],"(Rho":[144],"Spearman":[146],"=":[147],"0,455)":[148],"ambas":[150],"variables,":[151],"cual":[153],"indica":[154],"incremento":[157],"contribuye":[162],"reducci\u00f3n":[165],"informalidad,":[168],"aunque":[169],"manera":[172],"determinante.":[173],"an\u00e1lisis":[175],"permite":[176],"concluir":[177],"Per\u00fa":[184],"responde":[186],"exclusivamente":[187],"factores":[189],"econ\u00f3micos,":[190],"sino":[191],"tambi\u00e9n":[192],"variables":[194],"culturales,":[195],"educativas":[196],"e":[197],"institucionales.":[198],"En":[199],"este":[200],"sentido,":[201],"plantea":[203],"necesidad":[205],"fortalecer":[207],"estrategias":[208],"educaci\u00f3n":[210],"fiscal,":[211],"transparencia":[212],"gasto":[214],"p\u00fablico":[215],"simplificaci\u00f3n":[217],"sistema":[219],"tributario":[220],"mecanismos":[222],"para":[223,234],"promover":[224],"voluntario.":[227],"Este":[228],"aporta":[230],"evidencia":[231],"relevante":[233],"formulaci\u00f3n":[236],"pol\u00edticas":[238],"p\u00fablicas":[239],"orientadas":[240],"ampliar":[242],"base":[244],"consolidar":[247],"responsabilidad":[251]},"counts_by_year":[],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2026-03-31T00:00:00"}
