Bibliographic citations
Guillen, R., Oscate, M. (2019). La sistematización electrónica y el impacto tributario en las MYPES del sector textil de la Av. Prolongación Gamarra en el ejercicio 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625977
Guillen, R., Oscate, M. La sistematización electrónica y el impacto tributario en las MYPES del sector textil de la Av. Prolongación Gamarra en el ejercicio 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625977
@misc{sunedu/3008738,
title = "La sistematización electrónica y el impacto tributario en las MYPES del sector textil de la Av. Prolongación Gamarra en el ejercicio 2018",
author = "Oscate Salcedo, Margiory Nicole",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The purpose of this professional sufficiency thesis is to analyse the electronic systematization and their tax impact of the MSE of the textile sector of the Av. Prolongación Gamarra. The systematization electronics covers various fields, that's why, in this thesis, only comment on e-invoicing and e-books; as well as its relationship with the tax contingencies, tax culture by MSE and tax impact. This work will be based on MSE of the textile sector, specifically located in the Av. Prolongación Gamarra in Victoria district, since it is considered relevant and important to MSE to understand that changes relating to electronic systematization will have a tax impact into the future, reaching that the tax administration can have sufficient data to carry out the monthly settlement. For that reason, to develop this research hoping that it will serve as a basis for having knowledge of the changes that will arise in the future, and the complexity of adopting these changes. To validate and sustain the hypotheses, qualitative tools are used, such as surveys, and quantitative tools. Interviews were conducted with tax experts and surveys to a sample in the MSE sector. Additionally, we will develop a constructive case where it is applied the systematization process electronics according to the regulations, evaluating the impact of taxation in the shipping process to the platform of SUNAT. Finally, this research is developing on the basis of the regulations in force until the month of november 2018.
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