Bibliographic citations
Reategui, M., (2023). Beneficios tributarios y formalización empresarial de las micro y pequeñas empresas de la provincia de San Martín 2022 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4998
Reategui, M., Beneficios tributarios y formalización empresarial de las micro y pequeñas empresas de la provincia de San Martín 2022 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/4998
@phdthesis{renati/1053945,
title = "Beneficios tributarios y formalización empresarial de las micro y pequeñas empresas de la provincia de San Martín 2022",
author = "Reategui Reategui, Martha Liz",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Informality in micro and small enterprises is a priority issue in public policies, due to the income potential it represents for the state. Among the measures to achieve this, incentives have been implemented for these companies to see formalization as a profitable option. For this reason, the objective of this study was to determine the relationship between tax benefits and business formalization of micro and small enterprises in the province of San Martin 2022. The approach was quantitative, correlational, basic type, non-experimental design with a cross-sectional cut. Two questionnaires were applied to 384 entrepreneurs as a sample. It was expected to prove that there is a significant relationship between the variables, therefore, after performing the statistics, a Rho Spearman of 0.780 was found, which indicates the existence of a significant relationship, thus accepting the general hypothesis.
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