@article{figueroa2023deduction,
  title = {The Deduction System as a Tax Compliance Strategy:  A Peruvian Case},
  author = {Joberth VARGAS FIGUEROA and Melva LINARES GUERRERO and Sindulfo J. DIAZ ANGULO and Cristina V. MENDO CALLIRGOS},
  year = 2023,
  url = {https://ibimapublishing.com/articles/IBIMABR/2023/239727/},
  journal = {IBIMA Business Review},
  volume = 2023,
  pages = 12,
  doi = 10.5171/2023.239727,
  abstract = {The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case specifically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand, the population was made up of 6 collaborators; the technique used was the survey and the instrument was the questionnaire developed under the Likert scale. Whose result showed a significance P value of 0.001 <0.05; the null hypothesis is rejected and the hypothesis of the researcher is accepted, therefore, the system of deductions is related to tax compliance, with a confidence level of 95%. In addition, the correlation coefficient is 0.971, indicating a strong positive relationship. Concluding that there is a strong positive relationship between the deduction system and tax compliance, thus allowing to increase the tax revenues of the state due to the fulfillment of its tax obligations of service companies.},
  keywords = {deductions, compliance, tax obligations},
  note = Article ID: 239727
}