This research aims to analyze the failure of banking to determine the tax effects in Major Contributors Tarapoto district. Period 2012 - 2013 and to establish proper procedures for its determination, so as to be optimal management facilitators in the main contributors Tarapoto district. The research method used is basic, because it is given to know the tax effects of not complying with the provisions of this law of banking ; and descriptive as disclosed facts and most important features of the subject matter , this determines the tax effects and economic result as well as the causes of product failure in business banking as major contributors district of Tarapoto. For the development of this work has applied the process and scientific procedures and methodologies, techniques, instruments established school rules Accounting from the National University of San Martin. At the conclusion of ...