Tax regime in the formalization of MYPES (micro and small businesses) of Ica, 2016 – 2017

Authors

  • Ítalo Augusto Chacaliaza Uribe Universidad Nacional Mayor de San Marcos

DOI:

https://doi.org/10.33539/consensus.2019.v24n1.2240

Keywords:

Tributes, tax regime, formalization, business, MYPE

Abstract

Objective: The research sought to determine the relation between the tax regime and the formalization of Mypes in the city of Ica, 2016- 2017. Method: A questionnaire, with closed-ended answers, was used to collect the information. The population of interest was consisted of 300 Mypes in the city of Ica, from which a sample of 169 businesses was obtained and subjected to research, using the simple random sampling technique. Results: A significant positive correlation (r = 0.621) between the registration before SUNAT (National Superintendency of Tax Administration) and the payment of the taxes was found, as well as, a significant positive correlation (r = 0.062) between the presentation of the affidavits and the formalization of workers; Likewise, a very significant positive correlation (r = 0.337) was found between the presentation of the affidavits and the registry of the accounting books. Finally, a very significant positive correlation (r = 0.736) was found between the formalization of the businesses and the increase of clients, likewise it was evidenced that there is a 
positive correlation (r = 0.818) with the strengthening of relations with suppliers. Conclusion: It is concluded that there is a highly significant positive relationship (r = 0.638) between the  tax regime and the formalization of Mypes in the city of Ica, 2016- 2017. 

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Author Biography

Ítalo Augusto Chacaliaza Uribe, Universidad Nacional Mayor de San Marcos

Contador Público por la Universidad Nacional San Luis Gonzaga de Ica, egresado de la Maestría en Política y Gestión Tributaria con mención en Política y Sistema Tributario por la Universidad Nacional Mayor de San Marcos, especializado en Auditoría Tributaria por la Universidad Nacional Mayor de San Marcos, actualmente me desempeño como Especialista 1 de la Superintendencia Nacional de Aduanas y de Administración
Tributaria.

Published

2019-06-01

How to Cite

Chacaliaza Uribe, Ítalo A. (2019). Tax regime in the formalization of MYPES (micro and small businesses) of Ica, 2016 – 2017. Consensus, 24(1), 27–36. https://doi.org/10.33539/consensus.2019.v24n1.2240

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Section

Artículos