<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2708-0412</journal-id>
<journal-title><![CDATA[Revista científica en ciencias sociales]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. cient. cienc. soc.]]></abbrev-journal-title>
<issn>2708-0412</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Pacífico]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2708-04122025000100111</article-id>
<article-id pub-id-type="doi">10.53732/rccsociales/e701110</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Imagen institucional y cultura tributaria en los contribuyentes de un distrito de Chiclayo-Perú, 2024]]></article-title>
<article-title xml:lang="en"><![CDATA[Institutional image and tax culture among taxpayers in a district of Chiclayo- Peru, 2024]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Montalván]]></surname>
<given-names><![CDATA[Alexandra Nicole]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mori Montenegro]]></surname>
<given-names><![CDATA[Mireyli]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad César Vallejo Facultad de Ciencias Empresariales ]]></institution>
<addr-line><![CDATA[Chiclayo ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2025</year>
</pub-date>
<volume>7</volume>
<fpage>111</fpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_arttext&amp;pid=S2708-04122025000100111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_abstract&amp;pid=S2708-04122025000100111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_pdf&amp;pid=S2708-04122025000100111&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Se tuvo como objetivo determinar la relación entre la imagen institucional y cultura tributaria en los contribuyentes de un distrito de Chiclayo, 2024. Se empleó un enfoque cuantitativo, no experimental, transversal, con alcance descriptivo y correlacional. Se determinó como población a 59,312 personas de 18 a 65 años de edad del distrito de La Victoria, teniendo en cuenta el último censo nacional. En cuanto a la muestra, la conformaron 196 ciudadanos y se empleó un muestreo de aleatorio simple. Los criterios de inclusión abarcaron pobladores que son propietarios de predios hombres o mujeres hasta el año 2024. Se utilizó la técnica de la encuesta mediante un cuestionario de 30 ítems (Imagen institucional [15] y cultura tributaria [15]). Los resultados, existe relación de la orientación al contribuyente 0,420 transparencia institucional 0,582 comunicación institucional 0,494 participación ciudadana 0,617 calidad del servicio público 0,604 se relaciona con la cultura tributaria y finalmente la imagen institucional se relaciona con la segunda variable en 0,639. Se concluye que existe relación entre la imagen institucional y la cultura tributaria; al mejorar la imagen institucional a través de una gestión más transparente y comunicativa puede beneficiar la cultura tributaria y la recaudación.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The objective was to determine the relationship between the institutional image and tax culture in the taxpayers of a district of Chiclayo, 2024. A quantitative, non-experimental, transversal approach was used, with a descriptive and correlational scope. The population was determined to be 59,312 people between 18 and 65 years of age in the district of La Victoria, taking into account the last national census. As for the sample, it was made up of 196 citizens and simple random sampling was used. The inclusion criteria covered residents who are men or women property owners until the year 2024. The survey technique was used through a 30-item questionnaire (institutional image [15] and tax culture [15]). The results, there is a relationship between taxpayer orientation 0,420 institutional transparency 0,582 institutional communication 0,494 citizen participation 0,617 quality of public service 0,604 is related to tax culture and finally the institutional image is related to the second variable at 0,639. It is concluded that there is a relationship between the institutional image and the tax culture; By improving the institutional image through more transparent and communicative management, it can benefit the tax culture and collection.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Imagen de la marca]]></kwd>
<kwd lng="es"><![CDATA[recaudación de fondos]]></kwd>
<kwd lng="es"><![CDATA[tributación]]></kwd>
<kwd lng="es"><![CDATA[tributo local]]></kwd>
<kwd lng="es"><![CDATA[hacienda pública]]></kwd>
<kwd lng="es"><![CDATA[política fiscal]]></kwd>
<kwd lng="en"><![CDATA[Branding]]></kwd>
<kwd lng="en"><![CDATA[budget contributions]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[local finance]]></kwd>
<kwd lng="en"><![CDATA[public finance]]></kwd>
<kwd lng="en"><![CDATA[fiscal policy]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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