Tax violation and utility: a correlational analysis in companies from the Gamarra emporium
The average level of tax burden in Latin America hides a marked heterogeneity of cases in the tax aspect, including non-compliance, partial compliance, incorrect compliance or late compliance with tax obligations that leads to tax violations, which many Peruvian entrepreneurs commit; hence, this stu...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695146870833152 |
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| author | Sihuacuyo Rodriguez, Jane Lucia Arisaca Llanque, Luz Marina |
| author_browse | Arisaca Llanque, Luz Marina Sihuacuyo Rodriguez, Jane Lucia |
| author_facet | Sihuacuyo Rodriguez, Jane Lucia Arisaca Llanque, Luz Marina |
| author_sort | Sihuacuyo Rodriguez, Jane Lucia |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The average level of tax burden in Latin America hides a marked heterogeneity of cases in the tax aspect, including non-compliance, partial compliance, incorrect compliance or late compliance with tax obligations that leads to tax violations, which many Peruvian entrepreneurs commit; hence, this study determines the relationship that exists between tax violations and the utility of the companies in the Gamarra emporium, during the periods 2012-2015 in Lima, Peru. The type of study is descriptive-correlational, of a non-experimental design, using the information from SUNAT declarations, notifications or obituaries and financial statements of a sample of 20 textile companies. The results show a significant relationship between violations related to the obligation to keep books and/or records or to have reports or other documents, with net profit (r= -0.232; p value = 0.038 < 0.05). Therefore, the study provides an analysis of the most relevant types of infringements in all companies, for the care of their operations, without affecting their bottom line. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1246 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12462020-11-30T15:21:43Z Tax violation and utility: a correlational analysis in companies from the Gamarra emporium Infracción tributaria y utilidad: un análisis correlacional en empresas del emporio Gamarra Sihuacuyo Rodriguez, Jane Lucia Arisaca Llanque, Luz Marina Infracción tributaria, utilidad The average level of tax burden in Latin America hides a marked heterogeneity of cases in the tax aspect, including non-compliance, partial compliance, incorrect compliance or late compliance with tax obligations that leads to tax violations, which many Peruvian entrepreneurs commit; hence, this study determines the relationship that exists between tax violations and the utility of the companies in the Gamarra emporium, during the periods 2012-2015 in Lima, Peru. The type of study is descriptive-correlational, of a non-experimental design, using the information from SUNAT declarations, notifications or obituaries and financial statements of a sample of 20 textile companies. The results show a significant relationship between violations related to the obligation to keep books and/or records or to have reports or other documents, with net profit (r= -0.232; p value = 0.038 < 0.05). Therefore, the study provides an analysis of the most relevant types of infringements in all companies, for the care of their operations, without affecting their bottom line. El nivel de carga tributaria promedio en América Latina esconde una marcada heterogeneidad de casos en el aspecto tributario, siendo el incumplimiento, cumplimiento parcial, cumplimiento incorrecto o cumplimiento tardío de las obligaciones tributarias lo que acarrea en infracciones tributarias, que muchos emprendedores peruanos se hacen acreedores; de allí que, este estudio determina la relación que existe entre infracciones tributarias y la utilidad de las empresas del emporio de Gamarra, durante los periodos 2012-2015 Lima Perú. El tipo de estudio es descriptivo-correlacional, de diseño no experimental, se analizó la información emanada de las declaraciones, notificaciones o esquelas de la SUNAT y estados financieros de una muestra de 20 empresas textiles. Los resultados determinan una relación significativa entre las infracciones relacionadas con la obligación de llevar libros y/o registros o contar con informes u otros documentos, con la utilidad neta (r= -0,232; p valor = 0,038 < 0.05). Por tanto, el estudio brinda un análisis de las clases de infracciones más relevantes en todas las empresas, para el cuidado de sus operaciones, sin afectar su utilidad. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1246 10.17162/rivc.v5i1.1246 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 18 - 26 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1246/1590 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1246/1718 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Infracción tributaria, utilidad Sihuacuyo Rodriguez, Jane Lucia Arisaca Llanque, Luz Marina Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title | Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title_alt | Infracción tributaria y utilidad: un análisis correlacional en empresas del emporio Gamarra |
| title_full | Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title_fullStr | Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title_full_unstemmed | Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title_short | Tax violation and utility: a correlational analysis in companies from the Gamarra emporium |
| title_sort | tax violation and utility a correlational analysis in companies from the gamarra emporium |
| topic | Infracción tributaria, utilidad |
| topic_facet | Infracción tributaria, utilidad |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1246 |
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