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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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |