Efectos de la aplicación de la ley N° 27360, en los productores de arroz de la provincia de San Martín: 2001 – 2002

• Autores: Flores Calle, Francisca, Reátegui Flores, Mónica
• Formato: tesis de grado
• Fecha de Publicación: 2005
• Institución: Universidad Nacional de San Martin - Tarapoto
• Repositorio: UNSM-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unsm.edu.pe:11458/1536
• Enlace del recurso: http://hdl.handle.net/11458/1536
• Nivel de acceso: acceso abierto
• Materia: Estados financieros; Rentabilidad; Leyes tributarias; Balance general

The objective of the thesis "Effects of the application of the law 27360 in the rice producers of the San Martín Province 2000-2001" is to analyze and explain these effects or implications in this period. A study was conducted on the rice producers analyzing the Financia! Statements of the 1O major producers, as well as applying as a sample a total of 103 of them to determine their perception of this law. This study shows that the enactment of this law has not benefited the rice producers in improving their profitability. Their situation was unfavorable as they were not following the 27360 Law, placing themselves above it and having a negative perception of SUNAT in their procedures and procedures. The education of the rice producer's population is a factor that contributes to the lack of knowledge and disinformation, as well as the lack of training and communication by SUNAT about the tributary laws. Add to all this the debt producers acquired with the financial entities which resulted to be impossible to repay originating one of the longest strikes in the history of San Martin which is characterized as a very chaotic and convulsive period.