Scenarios of tax evasion in Peru: The formation of a tax awareness as an alternative

Abstract

This research work explains the importance of training tax awareness in entrepreneurial
entrepreneurs in Peru as an alternative to curb tax evasion to the economic detriment of the State.
The objective is to highlight the procedure of achieving tax awareness in the following order: tax
education, a preliminary step to create tax awareness; Tax culture, a later step to achieve significant
progress since the tax culture must be based on values that tend to the common good.
It is necessary for entrepreneurial entrepreneurs in Peru to have tax awareness to have a tax culture
and to understand that taxes are resources collected by the State as administrator; But, in reality,
these resources belong to the population, therefore, the State must return them in public goods and
services. The diffusion of the tax culture and its influence on the Peruvian educational system, such
as hospitals, schools, roads, parks, universities, health, education, security, etc. The lack of tax culture
leads to evasion, and therefore, to the delay of our country.