The present research work has the purpose to make known to the government as agents of a new enterprise culture gives enterprises a tax benefit of deduct up to 175% of the expenditure incurred in investing in scientific research, technological development and technological innovation achieving this way to reorient the business through this incentive. Therefore, the present study is aimed at analyzing whether the tax benefit of investment in scientific research, technological development and technological innovation is positively affected by the construction company “Coliseum Trujillo” S.A. for the period 2016. According to the investigations carried out in the construction company “Coliseum Trujillo S.A.” through the application of interviews applied to administrative staff Financial it was determined that the company is aware of the incidence of taxation to invest in scientific ...