Medios probatorios Contables como sustento para la verificación de la Evasión Tributaria del Impuesto a la Renta en restaurantes de la ciudad de Tarapoto, período 2012-2013.

• Autores: Sánchez Rodríguez, Claudia, Shapiama Ríos, Francisco Javier
• Formato: tesis de grado
• Fecha de Publicación: 2014
• Institución: Universidad Nacional de San Martin - Tarapoto
• Repositorio: UNSM-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unsm.edu.pe:11458/1541
• Enlace del recurso: http://hdl.handle.net/11458/1541
• Nivel de acceso: acceso abierto
• Materia: Evasión tributaria; Impuesto a la Renta

The objective of this research work is: "analyze the extent to which the accounting evidence contributing as sustenance in the verification of the tax evasion of income tax at restaurants in the city of Tarapoto. Period 2012-2013". This purpose responds to the generic question, to what extent this is well within the problematic context of restaurants in the city of Tarapoto. This problem has served to raise the following hypothesis: "the evidence accounting contribute as sustenance for the verification of the tax evasion of income tax in the restaurant of the city Tarapoto". For this purpose the methodology used is based on the determination of the population and displays in a number of 65 Restaurant, being the type of applied research of an explanatory nature, and the research design is not Explanatory Experimental Trans, using the analytical method and synthetic. lt was contrasted positively the hypothesis in relation to the formulated problem through the results of the survey and the documentary analysis and, arrived at the conclusions and recommendations in relation to the specific objectives established. The results of the research, from the analysis and interpretation of the survey allow us to conclude the positive assessment of the restaurants owners on the evidence accounting , elevating normally and according to the law and maintain a favorable attitude to the negative impact generates tax evasion, so help the accountants of evidence as the basis of verification of tax evasion.