Análisis de la recaudación tributaria por SUNAT en la región Loreto por impuesto a la renta, periodo 2016 - 2020

Descripción del Articulo

Tax collection is an activity of great importance for the State, because through it, SUNAT, in attributions to its functions, collects the financial resources that are generated by the fulfillment of the tax obligations of the taxpayers, and that said resources are needed to finance public spending....

Descripción completa

Detalles Bibliográficos
Autor: Ramos Egoavil, Alva Cristal
Formato: tesis de grado
Fecha de Publicación:2022
Institución:Universidad Nacional De La Amazonía Peruana
Repositorio:UNAPIquitos-Institucional
Lenguaje:español
OAI Identifier:oai:repositorio.unapiquitos.edu.pe:20.500.12737/8184
Enlace del recurso:https://hdl.handle.net/20.500.12737/8184
Nivel de acceso:acceso abierto
Materia:Tributación
Impuesto a la renta
Recaudación de impuestos
Desarrollo económico
https://purl.org/pe-repo/ocde/ford#5.02.01
Descripción
Sumario:Tax collection is an activity of great importance for the State, because through it, SUNAT, in attributions to its functions, collects the financial resources that are generated by the fulfillment of the tax obligations of the taxpayers, and that said resources are needed to finance public spending. The present investigation called "Analysis of Tax Collection by SUNAT in the Loreto region for Income Tax, period 2016 – 2020”, has as a general objective to determine the evolution of tax collection by SUNAT in the Loreto region for Income Tax. Income in the period 2016 to 2020. In addition, the research was of a quantitative type and a non-experimental descriptive design – cross – sectional. Finally, through the analysis and discussion that tax collection presents a negative evolution with respect to the study period.
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