The inspection procedure and its impact on the tax collection of the first category income tax of natural persons in the district of Los Olivos during the period 2019

Abstract

The primary aim of this research was to examine the inspection process and its correlation with tax collection, particularly in the context of First Category Income Tax. The goal was to raise awareness among Peruvians about the significance of fulfilling their tax obligations, including the aforementioned tribute, as well as other obligations, in order to contribute to the country's development.  This text provides information on the tax inspection procedure, tax collection, issues related to tax evasion, the lack of awareness and/or tax culture, and the efforts made by the State to address this problem. It also offers recommendations to enhance our understanding and compliance with tax obligations, and emphasizes the significance of curbing tax evasion. As responsible citizens, it is our duty to contribute towards this cause. 

The research has been of a non-experimental and quantitative design, with a descriptive-correlational scope and the technique used will be the survey. The investigation was specifically directed at natural persons obliged to pay the First Category Income Tax, during the period 2019. Especially, at the lessors of real estate in said jurisdiction, among whom, 40 of them were chosen, in order to obtain a sample in order to achieve the objectives of this research. 

The research findings demonstrate that the tax audit system directly influences the collection of first category income tax from people in the Los Olivos region. Put simply, a more effective tax audit system leads to a more beneficial collection of first category income tax, and the opposite is also true.