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Régimen especial de infracciones y sanciones tributarias y la deserción de las MYPES en Lima Metropolitana
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ojeda, Andrés Fernando Rodriguez Mendoza, Joel |
| Copyright Year | 2017 |
| Abstract | In the past decade, the tax system •deserved singular attention of the executive branch and various amendments to the Tax Code in addition to accentuate the processes of control and supervision, as basically reverberated in the formal taxpayer were made. As explained by the Ministry of Economy and Finance, the tax burden on average over the period from 2006 to 2012, reached 15.2 % of PBI, similar to that obtained in the period 2006. Clearly, failed to broaden the tax base, the numbers prove it, the investigation called "Special Regimen Tax Violations and Penalties for MYPEs and desertion in Lima Metropolitana", evaluates the effect of a regime improper coercion for economic sector MYPEs operators who are on average over 70% of taxpayers nationwide. Following the investigation, the general hypothesis is tested by proposing the implementation of a special coercive regime for this important economic sector, which not only contributes to prevent tax evasion and tax avoidance but through means of control, which, without losing its dissuasive, enable the State to preserve the tax burden, fulfilling its role as promoter without affecting the principie of continuity or going concem. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://repositorio.unac.edu.pe/bitstream/handle/UNAC/3964/Rodriguez%20Ojeda%20y%20Alfaro%20Mendoza_titulo%20maestria%20contabilidad_2017.pdf?isAllowed=y&sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
