Analiza los conceptos de desarrollo industrial y los factores que inciden en la localización de las empresas productivas, como la disponibilidad de recursos e insumos, la disponibilidad de mano de obra adecuada, la infraestructura básica, el tratamiento fiscal de las empresas, la distancia y el tamaño, que busca contribuir de alguna manera a satisfacer las expectativas de los inversionistas, a crear conciencia de los gobernantes para que sigan fomentando los incentivos tributarios en esta zona; ampliando los beneficios a otros sectores comerciales e industriales y sugiriendo una revisión de la Ley No 27037, para obligar a reinvertir a las empresas beneficiarias de esta Ley sus utilidades, para el progreso integral de los pobladores de la provincia, región y del país. Aborda los aspectos relevantes del planteamiento del problema, desde la época del caucho en nuestra amazonia, otras...

The general objective of the thesis is to determine the difference that exists in the payment of fifth category income taxes with third category companies in Peru, 2022, according to the research topic, the significant difference in the payment of fifth category income taxes with third category companies in Peru - Year 2022. The research is descriptive, correlational and non-experimental; the population is made up of thirty people, which are composed of 8 teachers of the Unap, between associates and principals, and 7 doctors of the hospital of Iquitos, 8 entrepreneurs of Mype Tributario and 7 entrepreneurs of the General Regime and The sample was selected non-randomly and by convenience, and is constituted by the entire population for being very small. The technique for data collection was the interviews through questionnaires were made with 25 questions that were our instruments, the qu...