Las ventas de las micro, pequeñas y medianas empresas formales y el tipo de contribuyente persona natural con negocio en el Perú periodo 2019 – 2022

• Autor: Saenz Asayag, Luis Gustavo
• Formato: tesis doctoral
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12434
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12434
• Nivel de acceso: acceso abierto
• Materia: Ventas; Tamaño de la empresa; Legalidad; https://purl.org/pe-repo/ocde/ford#5.02.04

Peru's business community is comprised of 99.50% micro, small, and medium sized enterprises, which are the main source of employment for the population, but their wealth generation and contribution to the Gross Domestic Product (GDP) is limited to only 20.70%. The objective of this doctoral thesis is to demonstrate whether the sales of Peruvian MSMEs are determined by the number of establishments registered as Natural Persons with Businesses, belonging to the period 2019-2022. Motivated by this purpose, the values of the variables during the four aforementioned years are analyzed. Therefore, this research is quantitative and, at the same time, correlational, because it studies the correlation between variables. The data are taken without any modification, so the research design is non-experimental. It is concluded that MSME sales are not associated with the number of companies organized as Natural Person with Business, since the Correlation Coefficient was r = 0.244933378; and the Coefficient of Determination was R2 = 0.059992360, evidencing the lack of association and determination. The sales range of the MSMEs with the highest concentration is 850 - 1700 UIT (20.93%). The Natural Person with Business taxpayer type accounted for 70.10% of MSMEs during the period 2019 - 2022. The New RUS tax regime is the most used by MSMEs for tax payments (37.43%).