Citas bibligráficas
Huaman, C., Perez, V. (2023). Ley N°27037 y su influencia en la situación financiera de las pequeñas empresas del sector primario de Tarapoto, 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5274
Huaman, C., Perez, V. Ley N°27037 y su influencia en la situación financiera de las pequeñas empresas del sector primario de Tarapoto, 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5274
@misc{renati/1057167,
title = "Ley N°27037 y su influencia en la situación financiera de las pequeñas empresas del sector primario de Tarapoto, 2020",
author = "Perez Ruiz, Vianca Pamela",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
Law N°27037 and its influence on the financial situation of small companies of the primary sector in Tarapoto, 2020 In the last few years, the Peruvian government has introduced a law to encourage and promote the sustainable development of the Amazon region, since the companies covered by this law are the main ones that guarantee the generation of higher income for the country through their activities. It also seeks to promote the formalization of these companies by providing them with tax benefits that guarantee favorable results in order to improve their financial situation. In this way, the Amazon region enjoys tax exemptions and/or benefits at the commercial level with the purpose of generating in one way or another certain compensations to the inhabitants or taxpayers in relation to the basic deficiencies. In this way, they manage to attract greater investments through legislative measures that grant them benefits or tax exemptions that guarantee the improvement of their basic conditions. Based on this premise, the main objective was to establish to what extent Law No. 27037 influences the financial situation of small businesses in the primary sector of Tarapoto, 2020. As part of the methodological framework, the study was conducted in 96 small businesses in the primary sector of the city of Tarapoto during the period 2020, and it also had an applied typology, explanatory scope and non-experimental design, and data collection was achieved through the application of questionnaires, which were subsequently subjected to both descriptive and statistical analysis using SPSS 26 software. The main results showed that the level of access to the tax benefits provided by Law No. 27037 in small businesses in the primary sector is medium at 54%, and also showed that the financial situation is regular. It was concluded that Law N°27037 has a significant influence on the financial situation of small primary enterprises in the city of Tarapoto because the Spearman's Rho correlation test revealed a level of significance equal to (0.000 > 0.05), with a value (Rho= 0.739**), thus confirming that there is a positive and high degree of correlation between the variables under study, with sufficient statistical evidence to accept the hypothesis formulated.
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