Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system
Considering that the tax system establishes the manner in which taxes are paid and the levels of tax payments depending on the type and size of the business, this research study analyzes the difference between the third category income tax and the profits of companies covered by the special tax syst...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695147064819712 |
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| author | Sacaca Quispe, Mayra Angela Delgado Pérez, Daniel Job |
| author_browse | Delgado Pérez, Daniel Job Sacaca Quispe, Mayra Angela |
| author_facet | Sacaca Quispe, Mayra Angela Delgado Pérez, Daniel Job |
| author_sort | Sacaca Quispe, Mayra Angela |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Considering that the tax system establishes the manner in which taxes are paid and the levels of tax payments depending on the type and size of the business, this research study analyzes the difference between the third category income tax and the profits of companies covered by the special tax system, considering their eventual application to the general tax system, within the Gamarra shopping center in 2014. Under a descriptive level, it is shown how the companies in the special tax system, in an eventual shift to the general one, can pay a smaller tax in relation to the deductible expenses. According to the Student T technique, the results reveal that there is a positive and statistically significant difference in income tax according to the procedures of the general tax system in relation to the special tax system (t=8.952; with a p =.000 < .05); that is to say, it is demonstrated that the companies of the special system, taking advantage of the general system, would pay a lower income tax. Likewise, there is a significant positive difference when calculating the utility according to the procedures of the general tax system in relation to the special one (t=8.952, with a p =.000 < .05); however, the companies of the special tax system, taking advantage of the general one, would generate a lower utility. Finally, thanks to the corollaries evident in the present study, it is concluded that there is a statistically significant difference between the third category income tax, the utility between companies under the special tax system and their eventual application to the general system. Thus, if companies under the special tax system were to apply to the general one, they would pay a lower tax and obtain a greater tax benefit. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1248 |
| 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/12482020-11-30T15:26:46Z Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system Análisis comparativo de empresas acogidas al régimen especial y su eventual acogimiento al régimen general Sacaca Quispe, Mayra Angela Delgado Pérez, Daniel Job Impuesto a la Renta, renta de tercera categoría, régimen especial, utilidad tributaria Income Tax, third category income, special tax system, tax utility Considering that the tax system establishes the manner in which taxes are paid and the levels of tax payments depending on the type and size of the business, this research study analyzes the difference between the third category income tax and the profits of companies covered by the special tax system, considering their eventual application to the general tax system, within the Gamarra shopping center in 2014. Under a descriptive level, it is shown how the companies in the special tax system, in an eventual shift to the general one, can pay a smaller tax in relation to the deductible expenses. According to the Student T technique, the results reveal that there is a positive and statistically significant difference in income tax according to the procedures of the general tax system in relation to the special tax system (t=8.952; with a p =.000 < .05); that is to say, it is demonstrated that the companies of the special system, taking advantage of the general system, would pay a lower income tax. Likewise, there is a significant positive difference when calculating the utility according to the procedures of the general tax system in relation to the special one (t=8.952, with a p =.000 < .05); however, the companies of the special tax system, taking advantage of the general one, would generate a lower utility. Finally, thanks to the corollaries evident in the present study, it is concluded that there is a statistically significant difference between the third category income tax, the utility between companies under the special tax system and their eventual application to the general system. Thus, if companies under the special tax system were to apply to the general one, they would pay a lower tax and obtain a greater tax benefit. Considerando que el régimen tributario establece la manera en la que se pagan los impuestos y los niveles de pagos de los mismos dependiendo del tipo y el tamaño del negocio; esta investigación analiza la diferencia entre el impuesto a la renta de tercera categoría y la utilidad de empresas acogidas al régimen especial, considerando su eventual acogimiento al régimen general; en el centro comercial de Gamarra en el año 2014. Bajo un nivel descriptivo, se explicita, cómo las empresas del régimen especial en un eventual acogimiento al general, pueden pagar un menor impuesto con relación a los gastos deducibles. Según la técnica T de Student, los resultados revelan que existe una diferencia positiva y estadísticamente significativa del impuesto a la renta según los procedimientos del régimen general en relación con el régimen especial (t=8.952; con un p =.000 < .05); es decir, se demuestra que las empresas del régimen especial, acogiéndose al régimen general pagarían un menor impuesto a la renta. Asimismo, existe una diferencia positiva significativa al realizar el cálculo de la utilidad según los procedimientos del régimen general en relación con el régimen especial (t=8.952, con un p =.000 < .05); no obstante, las empresas del régimen especial, acogiéndose al régimen general generarían una menor utilidad. Finalmente, gracias a los corolarios evidentes en el presente estudio, se concluye que existe una diferencia estadísticamente significativa entre el impuesto sobre la renta de tercera categoría, la utilidad entre las empresas del régimen especial y su eventual acogimiento al régimen general, de allí que, si las empresas del régimen especial se acogieran al régimen general pagarían un menor impuesto y obtendrían una mayor utilidad tributaria. 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/1248 10.17162/rivc.v5i1.1248 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 36 - 44 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1248/1592 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1248/1721 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Impuesto a la Renta, renta de tercera categoría, régimen especial, utilidad tributaria Income Tax, third category income, special tax system, tax utility Sacaca Quispe, Mayra Angela Delgado Pérez, Daniel Job Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title | Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title_alt | Análisis comparativo de empresas acogidas al régimen especial y su eventual acogimiento al régimen general |
| title_full | Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title_fullStr | Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title_full_unstemmed | Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title_short | Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| title_sort | comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system |
| topic | Impuesto a la Renta, renta de tercera categoría, régimen especial, utilidad tributaria Income Tax, third category income, special tax system, tax utility |
| topic_facet | Impuesto a la Renta, renta de tercera categoría, régimen especial, utilidad tributaria Income Tax, third category income, special tax system, tax utility |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1248 |
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