1
artículo
Publicado 2019
Enlace

Objective: The research sought to determine the relation between the tax regime and the formalization of Mypes in the city of Ica, 2016- 2017. Method: A questionnaire, with closed-ended answers, was used to collect the information. The population of interest was consisted of 300 Mypes in the city of Ica, from which a sample of 169 businesses was obtained and subjected to research, using the simple random sampling technique. Results: A significant positive correlation (r = 0.621) between the registration before SUNAT (National Superintendency of Tax Administration) and the payment of the taxes was found, as well as, a significant positive correlation (r = 0.062) between the presentation of the affidavits and the formalization of workers; Likewise, a very significant positive correlation (r = 0.337) was found between the presentation of the affidavit...
2
artículo
Publicado 2019
Enlace

Objective: The research sought to determine the relation between the tax regime and the formalization of Mypes in the city of Ica, 2016- 2017. Method: A questionnaire, with closed-ended answers, was used to collect the information. The population of interest was consisted of 300 Mypes in the city of Ica, from which a sample of 169 businesses was obtained and subjected to research, using the simple random sampling technique. Results: A significant positive correlation (r = 0.621) between the registration before SUNAT (National Superintendency of Tax Administration) and the payment of the taxes was found, as well as, a significant positive correlation (r = 0.062) between the presentation of the affidavits and the formalization of workers; Likewise, a very significant positive correlation (r = 0.337) was found between the presentation of the affidavit...
3
tesis de maestría
Publicado 2022
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Establece la relación existente entre el régimen tributario y la formalización de la micro y pequeñas empresas de Ica. La población estuvo conformada por 300 empresas pertenecientes a la categoría de microempresas y pequeñas empresas que se encuentran ubicadas en Ica, de las cuales se seleccionó bajo la técnica de muestreo aleatorio simple a 169 empresas que conforman la muestra de estudio. El instrumento utilizado fue un cuestionario de elaboración propia para la recolección de los datos. Los resultados fueron procesados en el programa estadístico SPSS v.24 utilizando el coeficiente de correlación Rho de Spearman. De lo cual se obtuvieron las siguientes conclusiones: Se concluye una relación positiva perfecta (r=1,000) y significativa (sig.<0,05) entre el régimen tributario y la formalización de las micro y pequeñas empresas en la ciudad de Ica, 2016-2017. Asimismo, se ...