TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET

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The present work shows from a Peruvian perspecti-ve, the negative impact of tax and business culture variables of national agents compared to other MILA countries; considering among others: the taxation of capital gains applied in Peru and the limited propensity of local firms to use capital markets...

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Detalles Bibliográficos
Autor: Hennings Otoya, Julio Alberto
Formato: artículo
Fecha de Publicación:2015
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/11623
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11623
Nivel de acceso:acceso abierto
Materia:Exchanges
Integrated Latin American Market (MILA)
direct financing
diversification
holding securities
Bolsas de Valores
Mercado Integrado Latinoamericano (MILA)
financiación directa
diversificación
tenencia de valores.
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spelling TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKETTributación y la cultura empresarial en la competencia del Mercado Integrado LatinoamericanoHennings Otoya, Julio AlbertoExchangesIntegrated Latin American Market (MILA)direct financingdiversificationholding securitiesBolsas de ValoresMercado Integrado Latinoamericano (MILA)financiación directadiversificacióntenencia de valores.The present work shows from a Peruvian perspecti-ve, the negative impact of tax and business culture variables of national agents compared to other MILA countries; considering among others: the taxation of capital gains applied in Peru and the limited propensity of local firms to use capital markets. The research is des-criptive and explanatory, using secondary sources in data collection, reports and data of the SMV and stock markets from MILA. Additionally, experts interviewed directors of the Superintendence of Securities and a representative Broker Company (SAB), with the aim of contrasting assessments of the findings.El presente trabajo muestra desde la perspectiva peruana, el impacto negativo de las variables: tributación y cultura empresarial de los agentes nacionales frente a los otros países del Mercado Integrado Latinoamericano (MILA); considerando entre otras, la imposición a las ganancias de capital que se aplica en el Perú, y la limitada propensión de las empresas locales por utilizar los mercados de capital. La investigación es descriptiva y explicativa, utilizándose fuentes secundarias en la recolección de datos, informes de la SMV y datos de las Bolsas del MILA. Adicionalmente, se realizaron entrevistas de expertos a directivos de la Superintendencia del Mercado de Valores; así como, de una representativa Sociedad Agente de Bolsa (SAB), con el fin de contrastar apreciaciones sobre los hallazgos encontrados.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2015-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1162310.15381/quipu.v23i44.11623Quipukamayoc; Vol. 23 Núm. 44 (2015); 27-34Quipukamayoc; Vol. 23 No. 44 (2015); 27-341609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11623/10433Derechos de autor 2015 Julio Alberto Hennings Otoyahttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/116232020-05-31T12:26:23Z
dc.title.none.fl_str_mv TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
Tributación y la cultura empresarial en la competencia del Mercado Integrado Latinoamericano
title TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
spellingShingle TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
Hennings Otoya, Julio Alberto
Exchanges
Integrated Latin American Market (MILA)
direct financing
diversification
holding securities
Bolsas de Valores
Mercado Integrado Latinoamericano (MILA)
financiación directa
diversificación
tenencia de valores.
title_short TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
title_full TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
title_fullStr TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
title_full_unstemmed TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
title_sort TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
dc.creator.none.fl_str_mv Hennings Otoya, Julio Alberto
author Hennings Otoya, Julio Alberto
author_facet Hennings Otoya, Julio Alberto
author_role author
dc.subject.none.fl_str_mv Exchanges
Integrated Latin American Market (MILA)
direct financing
diversification
holding securities
Bolsas de Valores
Mercado Integrado Latinoamericano (MILA)
financiación directa
diversificación
tenencia de valores.
topic Exchanges
Integrated Latin American Market (MILA)
direct financing
diversification
holding securities
Bolsas de Valores
Mercado Integrado Latinoamericano (MILA)
financiación directa
diversificación
tenencia de valores.
description The present work shows from a Peruvian perspecti-ve, the negative impact of tax and business culture variables of national agents compared to other MILA countries; considering among others: the taxation of capital gains applied in Peru and the limited propensity of local firms to use capital markets. The research is des-criptive and explanatory, using secondary sources in data collection, reports and data of the SMV and stock markets from MILA. Additionally, experts interviewed directors of the Superintendence of Securities and a representative Broker Company (SAB), with the aim of contrasting assessments of the findings.
publishDate 2015
dc.date.none.fl_str_mv 2015-12-31
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11623
10.15381/quipu.v23i44.11623
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11623
identifier_str_mv 10.15381/quipu.v23i44.11623
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11623/10433
dc.rights.none.fl_str_mv Derechos de autor 2015 Julio Alberto Hennings Otoya
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2015 Julio Alberto Hennings Otoya
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 23 Núm. 44 (2015); 27-34
Quipukamayoc; Vol. 23 No. 44 (2015); 27-34
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.888049
TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
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