Abstract:

The study aimed to analyze the relationship between tax culture and the financial sustainability of micro and small enterprises (MSEs) in the Plaza Vitarte – Ate commercial center, identifying how the level of tax knowledge and compliance influences the economic stability of these businesses.

The methodology employed a quantitative approach with a non-experimental and cross-sectional design. A structured questionnaire was administered to MSE owners and managers, assessing dimensions such as tax knowledge, fiscal compliance, formalization, and financial management. The data were processed using descriptive and inferential statistics.