Análisis de las devoluciones tributarias de la intendencia Regional Loreto- SUNAT periodo 2019 – 2023

• Autor: Arevalo Sosa, Bryan Pierre
• Formato: tesis de maestría
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12245
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12245
• Nivel de acceso: acceso abierto
• Materia: Tributos internos; Recaudación tributaria; Devolución tributaria; Reintegro tributario.; https://purl.org/pe-repo/ocde/ford#5.02.04

This research was carried out to study the behavior of tax refunds from the Loreto Regional Intendancy - SUNAT, in the time period from 2019 to 2023, which are of the type: ex officio refund, export refund, donations, overpayment or undue payment, IGV perception regime, unapplied withholding regime, tax refund and others. This non-experimental quantitative study concludes that the year 2019 concentrated 49.96% of the tax refunds made by the Loreto Regional Intendancy - SUNAT, during the period 2019 to 2023, with a total of S/ 103,340,422 million, which represented a decrease of 13.82% compared to the year 2018, where the refund was S/ 119,909,136 million; closing the analysis period with S/ 19,429,463 million in the year 2023. Likewise, the "Tax Refund" was the type of refund that predominated during the five-year period of analysis, having the highest record amounting to S/ 119,715,237 million, which represented 57.87%, compared to the other types of refund, of the total analyzed.