La investigación tuvo como objetivo determinar el grado de relación que existe entre el régimen
MYPE tributario con la elusión tributaria en el Centro Comercial de Gamarra en el distrito de
la Victoria, Lima, Perú, 2021. La investigación se enmarcó en el enfoque cuantitativo, el tipo e
investigación fue básica, de diseño no experimental de corte transversal, se determinó una
muestra de 252 gerentes de empresas manufactureras formales del Centro Comercial de
Gamarra y 119 abogados tributaristas. El principal resultado obtenido es que el 81.7% de
Gerentes de empresas manufactureras del Centro Comercial de Gamarra , confesaron que casi
siempre incumplen con su obligación tributaria, mientras que otro 72.2% de empresarios
afirmaron que existe informalidad tributaria en las micro y pequeñas empresas formales del
Centro Comercial de Gamarra, llegando a concluir que el régimen MYPE tributario se relaciona
significativamente con la elusión tributaria en las empresas formales del Centro Comercial de
Gamarra del distrito de La Victoria, Lima, Perú, 2021.
The objective of the investigation was to determine the degree of relationship that exists
between the non-compliance of the MYPE tax regime with the tax avoidance in the Commercial
Center of Gamarra in the district of Victoria, Lima, Peru, 2021. The investigation was framed
in the quantitative approach , the type and research was basic, of non-experimental crosssectional
design, a sample of 252 managers of formal manufacturing companies of the
Commercial Center of Gamarra and 119 tax lawyers were determined. The main result obtained
is that 81.7% of the managers of manufacturing companies of the Gamarra Commercial Center,
confessed that they almost always fail to comply with their tax obligation, while another 72.2%
of entrepreneurs affirmed that there is tax informality in the formal micro and small companies
of the Gamarra Commercial Center, concluding that non-compliance with the MYPE tax regime
is significantly related to tax avoidance in the formal companies of the Gamarra Commercial
Center in the La Victoria district, Lima, Peru, 2021.
