Bibliographic citations
Cadenillas, C., Mori, J. (2021). Impacto de la exoneración del IGV en las contrataciones públicas de la Municipalidad Provincial de San Martín, año 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4153
Cadenillas, C., Mori, J. Impacto de la exoneración del IGV en las contrataciones públicas de la Municipalidad Provincial de San Martín, año 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4153
@misc{renati/1058439,
title = "Impacto de la exoneración del IGV en las contrataciones públicas de la Municipalidad Provincial de San Martín, año 2019.",
author = "Mori Davila, Jhordy",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The research entitled "Impact of the IGV exemption in public procurement of the Provincial Municipality of San Martin, year 2019", is a basic research, with descriptive level, non-experimental design, applying as techniques the interview and documentary analysis, and as tools for the collection of information the interview form and the documentary analysis form, which were applied to all the selection processes developed by the Provincial Government of San Martin in 2019, regardless of the amount and modality of award and to 15 workers. The conclusions are: there is an impact of the IGV exoneration in the public procurement of the Provincial Municipality of San Martin, year 2019, where the fiscal domicile of the suppliers, the amount of contracting and the type of contracting, present very high values of occurrence; the impact of the IGV exoneration according to the type of process in the public procurement of the Provincial Municipality of San Martin, year 2019, where a total of 234 processes have been carried out, the contracted value amounts to S/ 18,619,182. 52, of which S/ 18,422,896.42 (98.9%) correspond to amounts contracted without IGV and S/ 196,286.10 (1.1%) to amounts with IGV. The main problems associated with the exemption of the IGV in public procurement of the Provincial Municipality of San Martin, year 2019, are organizational, where local companies with little capacity to participate in Bids and Contests (73.3%) and in Bids the participation of mixed consortia (jungle with non-jungle) hinders the process of evaluation of bidders (53.3%) from the perspective of workers in the administrative area of the municipality.
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