Control of the National Superintendency of Customs and tax administration in tax works, 2019

Descripción del Articulo

Objective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and posse...

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Detalles Bibliográficos
Autor: Ortiz Basauri, Carmen Eufemia
Formato: artículo
Fecha de Publicación:2021
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/20145
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145
Nivel de acceso:acceso abierto
Materia:tax benefit
public investment certificate
control
tax works
taxation
beneficio tributario
certificado de inversión pública
Obras por Impuestos
tributación
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oai_identifier_str oai:revistasinvestigacion.unmsm.edu.pe:article/20145
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network_name_str Revistas - Universidad Nacional Mayor de San Marcos
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spelling Control of the National Superintendency of Customs and tax administration in tax works, 2019Control de la Superintendencia Nacional de Aduanas y administración tributaria en obras por impuestos, 2019Ortiz Basauri, Carmen Eufemiatax benefitpublic investment certificatecontroltax workstaxationbeneficio tributariocertificado de inversión públicacontrolObras por ImpuestostributaciónObjective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and possesses a cross-sectional and documental design. The sample was made up of 50 former SUNAT officials who, in November 2019, were surveyed on 16 items with an evaluative response of 5 alternatives. Results: The research’s results indicate that 80% of the participants fully agree with the implementation of a preventive, concurrent, and subsequent control; 20% agree, and 10% of them are indifferent to the matter; this resonates with the theoretical expectation. Conclusion: The proposal explains, by an average of 80%, that the perception of the 50 former SUNAT officials about the strengthening of the SUNAT’s control system with the implementation of a preventive, concurrent, and subsequent control, will strengthen the mechanism of works for taxes.Objetivo: Contribuir al fortalecimiento del sistema de control de la administración tributaria SUNAT en los proyectos de inversión pública que se ejecutan en el Perú por el mecanismo de Obras por Impuestos. Método: La investigación fue de tipo cuantitativo, de alcance descriptivo y explicativo, no experimental, de diseño transversal y documental. La muestra estuvo constituida por 50 exfuncionarios de SUNAT a quienes se les aplicó, en noviembre de 2019, una encuesta de 16 ítems con respuesta valorativa de 5 alternativas. Resultados: Los resultados de la investigación muestran que el 80% de los encuestados están totalmente de acuerdo con la implementación del control preventivo, concurrente y posterior; el 20% se encuentra de acuerdo, y a 10% de ellos le es indiferente; ello responde a lo teóricamente esperado. Conclusión: La propuesta planteada explica, en un 80%, que la percepción de los 50 exfuncionarios de SUNAT acerca del fortalecimiento del sistema de control de SUNAT  con la implementación del control previo, concurrente y posterior; fortalecerá el mecanismo de Obras por Impuestos.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2021-05-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2014510.15381/quipu.v29i59.20145Quipukamayoc; Vol. 29 No. 59 (2021); 17-24Quipukamayoc; v. 29 n. 59 (2021); 17-24Quipukamayoc; Vol. 29 Núm. 59 (2021); 17-241609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145/16712https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145/16730Derechos de autor 2021 Carmen Eufemia Ortiz Basaurihttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistasinvestigacion.unmsm.edu.pe:article/201452023-04-11T23:50:05Z
dc.title.none.fl_str_mv Control of the National Superintendency of Customs and tax administration in tax works, 2019
Control de la Superintendencia Nacional de Aduanas y administración tributaria en obras por impuestos, 2019
title Control of the National Superintendency of Customs and tax administration in tax works, 2019
spellingShingle Control of the National Superintendency of Customs and tax administration in tax works, 2019
Ortiz Basauri, Carmen Eufemia
tax benefit
public investment certificate
control
tax works
taxation
beneficio tributario
certificado de inversión pública
control
Obras por Impuestos
tributación
title_short Control of the National Superintendency of Customs and tax administration in tax works, 2019
title_full Control of the National Superintendency of Customs and tax administration in tax works, 2019
title_fullStr Control of the National Superintendency of Customs and tax administration in tax works, 2019
title_full_unstemmed Control of the National Superintendency of Customs and tax administration in tax works, 2019
title_sort Control of the National Superintendency of Customs and tax administration in tax works, 2019
dc.creator.none.fl_str_mv Ortiz Basauri, Carmen Eufemia
author Ortiz Basauri, Carmen Eufemia
author_facet Ortiz Basauri, Carmen Eufemia
author_role author
dc.subject.none.fl_str_mv tax benefit
public investment certificate
control
tax works
taxation
beneficio tributario
certificado de inversión pública
control
Obras por Impuestos
tributación
topic tax benefit
public investment certificate
control
tax works
taxation
beneficio tributario
certificado de inversión pública
control
Obras por Impuestos
tributación
description Objective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and possesses a cross-sectional and documental design. The sample was made up of 50 former SUNAT officials who, in November 2019, were surveyed on 16 items with an evaluative response of 5 alternatives. Results: The research’s results indicate that 80% of the participants fully agree with the implementation of a preventive, concurrent, and subsequent control; 20% agree, and 10% of them are indifferent to the matter; this resonates with the theoretical expectation. Conclusion: The proposal explains, by an average of 80%, that the perception of the 50 former SUNAT officials about the strengthening of the SUNAT’s control system with the implementation of a preventive, concurrent, and subsequent control, will strengthen the mechanism of works for taxes.
publishDate 2021
dc.date.none.fl_str_mv 2021-05-27
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/20145
10.15381/quipu.v29i59.20145
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145
identifier_str_mv 10.15381/quipu.v29i59.20145
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/20145/16712
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145/16730
dc.rights.none.fl_str_mv Derechos de autor 2021 Carmen Eufemia Ortiz Basauri
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2021 Carmen Eufemia Ortiz Basauri
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
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. 29 No. 59 (2021); 17-24
Quipukamayoc; v. 29 n. 59 (2021); 17-24
Quipukamayoc; Vol. 29 Núm. 59 (2021); 17-24
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 13.921512
Control of the National Superintendency of Customs and tax administration in tax works, 2019
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