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The relationship between omitting to declare sales by Private Educational Institutions in the province of Andahuaylas and the convenient or not access to financing, it was observed that these evasive practices of payment of tax obligations are recurrent in the province of Andahuaylas as well as in the whole Peruvian territory, where the causes would be for different reasons. This practice is detrimental to both the Peruvian government and the tax debtors who engage in it.