Control of the National Superintendency of Customs and tax administration in tax works, 2019

Descripción del Articulo

Objective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and posse...

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Detalles Bibliográficos
Autor: Ortiz Basauri, Carmen Eufemia
Formato: artículo
Fecha de Publicación:2021
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/20145
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/20145
Nivel de acceso:acceso abierto
Materia:tax benefit
public investment certificate
control
tax works
taxation
beneficio tributario
certificado de inversión pública
Obras por Impuestos
tributación
Descripción
Sumario:Objective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and possesses a cross-sectional and documental design. The sample was made up of 50 former SUNAT officials who, in November 2019, were surveyed on 16 items with an evaluative response of 5 alternatives. Results: The research’s results indicate that 80% of the participants fully agree with the implementation of a preventive, concurrent, and subsequent control; 20% agree, and 10% of them are indifferent to the matter; this resonates with the theoretical expectation. Conclusion: The proposal explains, by an average of 80%, that the perception of the 50 former SUNAT officials about the strengthening of the SUNAT’s control system with the implementation of a preventive, concurrent, and subsequent control, will strengthen the mechanism of works for taxes.
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