El estudio realizado, trató sobre un tema de mucho interés en los últimos tiempos y que viene dando comentarios, toda vez que trata sobre las implicancias que tiene la tributación y las sociedades anónimas, para lo cual se aplicó la técnica de la encuesta mediante el cuestionario, el cual estuvo conformada por preguntas relacionadas con los indicadores de ambas variables, haciendo una encuesta a los Directores, Contadores y Administradores de los Clubes de Fútbol de Primera División del Perú, quienes con sus aportes ayudaron a clarificar este problema.

Currently, depression is estimated to affect 280 million people worldwide. Depression is related to a variety of factors such as interpersonal relationships, quality of life, loss of autonomy, and others. In recent years, football (or soccer) has gained a prominent position in the social life of the Peruvian population, leading to high expectations about the life and behavior of its athletes. Soccer has, thus, turned into a profession with numerous demands and constant pressures, which has impacted negatively the quality of life of Peruvian players. Objective: To determine the association between quality of life and depression in athletes of the Peruvian Football Federation (FPF) in the period 2019-2020. Methods: An observational, analytical, and retrospective design type of study, this is a secondary analysis of the "Situational Diagnosis of Physical, Mental, Nutritional, and Social Hea...