Bibliographic citations
Sandoval, K., Chavez, M. (2015). Efectos del nuevo Régimen Único Simplificado• RUS en la recaudación tributaria de la ciudad de Tarapoto. Periodo 2011 • 2012. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2182
Sandoval, K., Chavez, M. Efectos del nuevo Régimen Único Simplificado• RUS en la recaudación tributaria de la ciudad de Tarapoto. Periodo 2011 • 2012. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2015. http://hdl.handle.net/11458/2182
@misc{renati/1058499,
title = "Efectos del nuevo Régimen Único Simplificado• RUS en la recaudación tributaria de la ciudad de Tarapoto. Periodo 2011 • 2012.",
author = "Chavez Davila, Marcia Chabby",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2015"
}
This thesis entitled "Effects of the New Single Simplified Regime - RUS in tax revenue for the city of Tarapoto. Period 2011- 2012 ", had as its overall objective to establish what effects the New RUS generated in tax revenue for the city of Tarapoto. The research developed was applied, because it sought to provide a favorable information to contribute to tax revenues for the city of Tarapoto be more optimal. The research design was not experimental transactional, by using the information provided by the survey sample by applying the instrument of the questionnaire, which was used to analyze the impact and interaction of variables. The study of the problem, revealed fully what effect did the implementation of the New RUS in city tax revenues in the period Tarapoto subject matter. lt is recommended to SUNAT that his intervention in tax education more active, improve and innovate the induction process for taxpayers, to develop in them an adequate tax culture and consciousness. KEYWORDS: Taxpayers, New RUS, tax collection, SUNAT, tax culture, tax awareness.
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