Durante los últimos años, la manipulación de las cifras contables, o también conocida con la expresión “Contabilidad creativa”, ha formado y forma parte del lenguaje contable, generando un gran impacto en el ámbito económico y causando diversas opiniones a favor y en contra respecto a la ética del profesional. El tema de la manipulación de cifras es muy tratado en países como España e Inglaterra, el cual es analizado desde mucho tiempo atrás. Además, a principios del siglo, en Estados Unidos, Venezuela, Chile y México, debido a los casos suscitados, tales como el caso de Enron, WorldCom, Parmalat, entre otras, generó que diversos autores discutan la diferencia entre la creatividad y el fraude, la neutralidad y razonabilidad de la información que se presenta en sus registros. En los últimos años, en el Perú, ha tomado una gran importancia la generación de confianza...

With the arrival of the global health crisis of 2020, impacts were definitely generated in all relationships, interactions and realities of our human connotation at a global level. Among them, at all levels of development and strategic plans of organizations, institutions or entities, as well as on government policies giving priority to other assets that became of the first order. Along these lines, the awakening of new forms of work was also recognized through the technologies that made viable and allowed many organizations as well as public institutions not to lose the full continuity of their operations and through virtuality they can continue to operate or providing services. However, being an unprecedented and sui generis unforeseen situation, it generated resistance and difficulties inherent to the particular characteristics of finding ourselves in a new situation and full-time con...

Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...

Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...

This research work entitled "Design of a mobile application for complaints in real time to the national police", being that the police officer must be in his office or in front of a computer with an Internet connection so that he can see the complaints that are in charge, or manually search for documents, cases, folders.For this reason, a mobile application called "mobile application" was proposed and developed; as a solution proposal. Its purpose is to solve different problems without having to be in the police station and / or in the office. We want to help the population to carry out any complaint in a more EASY AND QUICK way, and this will be achieved through the application "MOBILE APPLICATION", with Android operating system, resulting in a friendly and easy-to-use mobile complaint management application.For the present project, XP Extreme Programming (eXtreme programming) methodolo...