Objective: The purpose of the investigation is to determine whether the fundamentals of selective taxation, its structure, purpose and theoretical importance are corroborated in practice. To do this, it is questioned whether the modification mentioned was for collection purposes or if it was, rather, a discouraging measure of consumption. Method: It is a qualitative investigation since the phenomenon is explored and described from the perspective of the researcher and is based on the review of literature, in context and in intuition. Results: In May 2018, the Ministry of Economy and Finance issued several supreme decrees increasing the rates of the Selective Consumption Taxes in Perú. The products affected by the increase were fuels, sugary drinks, alcoholic beverages, and new and used vehicles. The disposition far from going unnoticed became controversial and media, revealing the misin...

Objective: The purpose of the investigation is to determine whether the fundamentals of selective taxation, its structure, purpose and theoretical importance are corroborated in practice. To do this, it is questioned whether the modification mentioned was for collection purposes or if it was, rather, a discouraging measure of consumption. Method: It is a qualitative investigation since the phenomenon is explored and described from the perspective of the researcher and is based on the review of literature, in context and in intuition. Results: In May 2018, the Ministry of Economy and Finance issued several supreme decrees increasing the rates of the Selective Consumption Taxes in Perú. The products affected by the increase were fuels, sugary drinks, alcoholic beverages, and new and used vehicles. The disposition far from going unnoticed became controversial and media, revealing the misin...

El presente estudio nació producto del interés despertado por conocer la problemática de la aplicación de la NIIF para las PYMES en Tingo María y determinar sus perspectivas hacia futuro. Para lo cual se planteó la hipótesis investigativa de que “La inexistencia de supervisión por parte del Estado y la deficiente capacitación en NIIF de los Contadores Públicos, son los factores principales que propician la inaplicación de la NIIF para las PYMES en Tingo María”. Para la verificación de la misma, se recurrió a los instrumentos investigativos convencionales llámese encuesta y entrevista; no obstante, primero se analizó la resolución que oficializa la aplicación de la NIIF para las PYMES en el Perú, relacionándola con la ley de categorización de empresas vigentes en el país, así como, con las normas referidas a los libros y/o registros vinculados a asuntos tributar...