Bibliographic citations
Flores, J., Bautista, S. (2020). La gestión tributaria y su relación con la rentabilidad de las empresas hoteleras de dos y tres estrellas en los distritos de Tarapoto, Morales y la Banda de Shilcayo. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3858
Flores, J., Bautista, S. La gestión tributaria y su relación con la rentabilidad de las empresas hoteleras de dos y tres estrellas en los distritos de Tarapoto, Morales y la Banda de Shilcayo. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3858
@misc{renati/1054088,
title = "La gestión tributaria y su relación con la rentabilidad de las empresas hoteleras de dos y tres estrellas en los distritos de Tarapoto, Morales y la Banda de Shilcayo.",
author = "Bautista Ocampo, Stefany Lucero",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The research entitled “Tax management and its relationship with the profitability of two and three star hotel companies in the districts of Tarapoto, Morales and La Banda de Shilcayo; application type research, correlational level and non-experimental design; having as population all the companies of the hotel sector of two and three stars that are categorized as such, in the districts of Tarapoto, La Banda de Shilcayo and Morales, the same as according to the Regional Directorate of Tourism of San Martin are 32 companies , the sample equal to 26 hotel companies; applying the technique of the survey and the documentary analysis. In its results it details that the compliance factors of the tax management policies of the two and three star hotel companies in the districts of Tarapoto, Morales and the Shilcayo Band, year 2018 have a positive valuation of 51.2%, where its dimensions Accounting policy and Tax policy show values of 60.1% and 43.2% respectively; and the profitability factors of the two and three star hotel companies in the districts of Tarapoto, Morales and the Shilcayo Band, year 2018 have a positive assessment of 44.6%, where their economic and financial dimensions obtain values of 37.2% and 51.9% respectively. Finally, in its conclusions it determines that, the tax management and profitability are related in the two and three star hotel companies in the districts of Tarapoto, Morales and the Shilcayo Band, year 2018, measured through the chi-square statistic, where the asymptotic significance is equal to 0.0 and the value value of x2c = 4.456 is greater than x2t = 3.8415.
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