Tax regime in the formalization of MYPES (micro and small businesses) of Ica, 2016 – 2017

• Autor: Chacaliaza Uribe, Ítalo Augusto
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad Femenina del Sagrado Corazón
• Repositorio: Revistas - Universidad Femenina del Sagrado Corazón
• Lenguaje: español
• OAI Identifier: oai:ojs.revistas.unife.edu.pe:article/2240
• Enlace del recurso: https://revistas.unife.edu.pe/index.php/consensus/article/view/2240
• Nivel de acceso: acceso abierto
• Materia: Tributos, régimen tributario, formalización, empresa, MYPE; Tributes, tax regime, formalization, business, MYPE

Objective: The research sought to determine the relation between the tax regime and the formalization of Mypes in the city of Ica, 2016- 2017. Method: A questionnaire, with closed-ended answers, was used to collect the information. The population of interest was consisted of 300 Mypes in the city of Ica, from which a sample of 169 businesses was obtained and subjected to research, using the simple random sampling technique. Results: A significant positive correlation (r = 0.621) between the registration before SUNAT (National Superintendency of Tax Administration) and the payment of the taxes was found, as well as, a significant positive correlation (r = 0.062) between the presentation of the affidavits and the formalization of workers; Likewise, a very significant positive correlation (r = 0.337) was found between the presentation of the affidavits and the registry of the accounting books. Finally, a very significant positive correlation (r = 0.736) was found between the formalization of the businesses and the increase of clients, likewise it was evidenced that there is a positive correlation (r = 0.818) with the strengthening of relations with suppliers. Conclusion: It is concluded that there is a highly significant positive relationship (r = 0.638) between the  tax regime and the formalization of Mypes in the city of Ica, 2016- 2017.