Tax policy and formalization of the micro and small enterprises in Metropolitan Lima
Descripción del Articulo
Objective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpo...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2023 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/24842 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842 |
| Nivel de acceso: | acceso abierto |
| Materia: | tax policy formalization taxation micro and small enterprises política tributaria formalización tributación mypes |
| id |
REVUNMSM_c60e93d4579123d184837dbe7a68dac9 |
|---|---|
| oai_identifier_str |
oai:ojs.csi.unmsm:article/24842 |
| network_acronym_str |
REVUNMSM |
| network_name_str |
Revistas - Universidad Nacional Mayor de San Marcos |
| repository_id_str |
|
| spelling |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima Política tributaria y formalización de las micro y pequeñas empresas en Lima MetropolitanaRamirez Campomanes, Clesy RosileneRamirez Campomanes, Clesy Rosilenetax policyformalizationtaxationmicro and small enterprisespolítica tributariaformalizacióntributaciónmypesObjective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpose, the Pearson's chi-square test was applied. The sample consisted of 384 micro and small enterprises. Results: Out of the 384 micro and small enterprises, 23.44% (90) responded that no tribute is difficult to pay and, despite the fact that 10.42% (40) answered that the taxes owed to the National Superintendence of Customs and Tax Administration were the most challenging to pay, as were municipal tributes with 27.08% (104), it was found that 64,85% (249) is covered by a tax regime, where the highest percentage belongs to the new RUS (simplified single regime) with 50.3% (193). Conclusion: The tax policy has a significant relation with the formalization of the micro and small enterprises in Metropolitan Lima.Objetivo: Determinar la relación entre la política tributaria y la formalización de las micro y pequeñas empresas en Lima Metropolitana. Método: Se utilizó el enfoque cuantitativo; el diseño fue no experimental, transversal, de tipo relacional porque permitió asociar las variables, para ello, se utilizó la prueba chi-cuadrado de Pearson. La muestra fue de 384 mypes. Resultados: De las 384 mypes, un 23,44 % (90) respondió que ningún tributo es difícil de pagar y, a pesar de que un 10,42 % (40) contestó que los impuestos que se pagan a la Superintendencia Nacional de Aduanas y de Administración Tributaria fueron los tributos más difíciles de pagar, al igual que los tributos municipales con un 27,08 % (104), se halló que el 64,85 % (249) está acogido a un régimen tributario, donde el mayor porcentaje pertenece al nuevo RUS con el 50,3 % (193). Conclusión: La política tributaria tiene una relación significativa con la formalización de las micro y pequeñas empresas en Lima Metropolitana.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2023-07-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2484210.15381/quipu.v31i65.24842Quipukamayoc; Vol. 31 Núm. 65 (2023); 53-60Quipukamayoc; Vol. 31 No. 65 (2023); 53-601609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842/19821https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842/19833Derechos de autor 2023 Clesy Rosilene Ramirez Campomaneshttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/248422023-08-14T11:56:14Z |
| dc.title.none.fl_str_mv |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima Política tributaria y formalización de las micro y pequeñas empresas en Lima Metropolitana |
| title |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| spellingShingle |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima Ramirez Campomanes, Clesy Rosilene tax policy formalization taxation micro and small enterprises política tributaria formalización tributación mypes |
| title_short |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| title_full |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| title_fullStr |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| title_full_unstemmed |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| title_sort |
Tax policy and formalization of the micro and small enterprises in Metropolitan Lima |
| dc.creator.none.fl_str_mv |
Ramirez Campomanes, Clesy Rosilene Ramirez Campomanes, Clesy Rosilene |
| author |
Ramirez Campomanes, Clesy Rosilene |
| author_facet |
Ramirez Campomanes, Clesy Rosilene |
| author_role |
author |
| dc.subject.none.fl_str_mv |
tax policy formalization taxation micro and small enterprises política tributaria formalización tributación mypes |
| topic |
tax policy formalization taxation micro and small enterprises política tributaria formalización tributación mypes |
| description |
Objective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpose, the Pearson's chi-square test was applied. The sample consisted of 384 micro and small enterprises. Results: Out of the 384 micro and small enterprises, 23.44% (90) responded that no tribute is difficult to pay and, despite the fact that 10.42% (40) answered that the taxes owed to the National Superintendence of Customs and Tax Administration were the most challenging to pay, as were municipal tributes with 27.08% (104), it was found that 64,85% (249) is covered by a tax regime, where the highest percentage belongs to the new RUS (simplified single regime) with 50.3% (193). Conclusion: The tax policy has a significant relation with the formalization of the micro and small enterprises in Metropolitan Lima. |
| publishDate |
2023 |
| dc.date.none.fl_str_mv |
2023-07-31 |
| 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/24842 10.15381/quipu.v31i65.24842 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842 |
| identifier_str_mv |
10.15381/quipu.v31i65.24842 |
| 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/24842/19821 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842/19833 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2023 Clesy Rosilene Ramirez Campomanes http://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2023 Clesy Rosilene Ramirez Campomanes http://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. 31 Núm. 65 (2023); 53-60 Quipukamayoc; Vol. 31 No. 65 (2023); 53-60 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 |
|
| _version_ |
1795238278997213184 |
| score |
13.913218 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
