Electronic Government: Culture and Tax Collection

The purpose of the study was to determine the influence of electronic government on tax collection in companies and microenterprises in the Cajamarca region. A basic methodology with a quantitative approach was used, adopting a non-experimental and cross-sectional design, the type of study was descriptive correlational. The sample was made up of 60 commercial establishments from the provinces of Jaén, Cutervo, San Marcos and San Ignacio; The technique applied in the study was the survey, using the questionnaire to collect information. Regarding the results, it was shown that the significance value obtained for both variables was 0.000, indicating values less than 0.05. In fact, the alternative hypothesis that the collected data does not follow a normal distribution is supported. In summary, it is concluded that electronic government has a direct influence on tax collection. Furthermore, the association between the variables showed a value of 0.999, indicating a very strong positive association. This implies a higher level of e-governance that improves the tax collection rate. The government must implement control strategies through intelligent systems with the aim of reducing levels of tax evasion. This measure will not only contribute to an increase in state revenue, but will also facilitate a more efficient allocation of resources for public investment projects.