Los gastos deducibles y el control interno en el departamento de compras en una microempresa de telecomunicaciones

• Autor: León Pascual, Violeta Leonor
• Formato: tesis de maestría
• Fecha de Publicación: 2024
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Tesis
• Lenguaje: español
• OAI Identifier: oai:tesis.pucp.edu.pe:20.500.12404/30430
• Enlace del recurso: http://hdl.handle.net/20.500.12404/30430
• Nivel de acceso: acceso abierto
• Materia: Control interno; Empresas--Impuestos; Pequeñas empresas--Administración; Exención de impuestos; https://purl.org/pe-repo/ocde/ford#5.02.04

The primary purpose of the study was to implement an internal control system in a telecommunications microenterprise. This involved: a) Identifying the main weaknesses in the Internal Control System concerning deductible expenses for Income Tax in telecommunications microenterprises; b) Evaluating the impact of these weaknesses on profitability and tax compliance in the telecommunications microenterprise; c) Proposing recommendations to improve the Internal Control System for deductible expenses for Income Tax in telecommunications microenterprises. This study utilized a financial analysis based on profitability ratios with a descriptive, non-experimental, observational, and longitudinal design, and was conducted in a telecommunications microenterprise located in the Comas District. The first step was to identify weaknesses in the internal control system specifically related to deductible expenses for Income Tax. These weaknesses refer to deficiencies in processes and controls that allow the company to properly record and justify expenses that can be deducted to reduce the taxable income. In the context of telecommunications microenterprises, these weaknesses may include inadequate documentation, errors in expense categorization, and weaknesses in overseeing accounting processes.