Tax regimes and their impact on the financing of MSES in Ica, 2018-2019

• Autor: Pillpe Valencia, José Alberto
• Formato: artículo
• Fecha de Publicación: 2022
• Institución: Instituto Internacional de Gobierno
• Repositorio: Igobernanza
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/192
• Enlace del recurso: https://www.igobernanza.org/index.php/IGOB/article/view/192
• Nivel de acceso: acceso abierto
• Materia: Regímenes tributarios; Administración tributaria; Impuesto a la Renta; Impuesto General a la venta; beneficios tributarios; Financiamiento de MYPEs; Tax regimes; Tax Administration; Income Tax; General Sales Tax; tax benefits; Financing of Mypes

The purpose of the research was to analyze the influence of the tax regimes on the financing of the MYPEs in the province of Ica, years 2018 - 2019, for this case, a basic research was carried out in terms of knowledge analysis and quantitative analysis according to data processing; the level of investigation was explanatory and the design corresponds to the non-experimental - transversal group. Then, the study sample consisted of 360 representatives of the Mypes at the level of the province of Ica. Then, to collect the data, the observation, survey and documentary analysis techniques were applied; techniques were applied to process the data; such as: Coding and classification, data tabulation, the statistics to present and graph the results In this sense, the hypothesis was statistically tested using the Chi-square statistical technique, at 95% reliability and 5% margin of error; reaching the general conclusion: The tax regimes affect the financing and development of the MYPEs in the province of Ica, given the supply and demand for products and services that are granted in the markets, which determines the income and expenses of the Mypes and percentages to pay.