Tax policy and formalization of the micro and small enterprises in Metropolitan Lima
Objective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpo...
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2023 |
| País: | Perú |
| Recursos: | Universidad Nacional Mayor de San Marcos |
| Repositório: | Revistas - Universidad Nacional Mayor de San Marcos |
| Idioma: | espanhol |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/24842 |
| Acesso em linha: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24842 |
| Access Level: | Acceso aberto |
| Palavra-chave: | tax policy formalization taxation micro and small enterprises política tributaria formalización tributación mypes |
| Resumo: | Objective: Determine the relation between tax policy and the formalization of the micro and small enterprises in Metropolitan Lima. Method: The quantitative approach was used, with a non-experimental, cross-sectional, and relational design as it allowed the variables to be associated. For this purpose, the Pearson's chi-square test was applied. The sample consisted of 384 micro and small enterprises. Results: Out of the 384 micro and small enterprises, 23.44% (90) responded that no tribute is difficult to pay and, despite the fact that 10.42% (40) answered that the taxes owed to the National Superintendence of Customs and Tax Administration were the most challenging to pay, as were municipal tributes with 27.08% (104), it was found that 64,85% (249) is covered by a tax regime, where the highest percentage belongs to the new RUS (simplified single regime) with 50.3% (193). Conclusion: The tax policy has a significant relation with the formalization of the micro and small enterprises in Metropolitan Lima. |
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