Citas bibligráficas
Benavente, E., Cutipa, G. (2017). Impuesto al valor agregado y su recaudación en los países de la alianza pacífico, periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1469
Benavente, E., Cutipa, G. Impuesto al valor agregado y su recaudación en los países de la alianza pacífico, periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1469
@misc{renati/1126767,
title = "Impuesto al valor agregado y su recaudación en los países de la alianza pacífico, periodo 2016.",
author = "Cutipa Rozas, Gonzalo",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research work entitled “TAX TO THE ADDED VALUE AND ITS COLLECTION IN THE COUNTRIES OF THE PACIFIC ALLIANCE, PERIOD 2016“, being its general objective To describe the characteristics that it presents and to compare the level of collection of the Value Added Tax in the Countries of the Pacific Alliance. Whose hypothesis says the characteristics that the Value Added Tax presents in the countries of the Pacific Alliance, is differentiated and the level of collection, is varied The theoretical framework of the research includes theories such as pacific alliance, definitions and members, taxes, fiscal debit, tax credit, VAT tax treatment, in the countries of the Pacific Alliance such as Perú, Chile, Colombia and Mexico, as well as their dimensions and indicators. The type of research corresponds to theoretical and / or practical, quantitative approach, non-experimental design and descriptive scope, the results of the research allow the development of conclusions such as: The Pacific Alliance is made up of four countries, Perú, Chile, Mexico, and Colombia, VAT imposed on added value, of an indirect nature, has different denominations in each country, but maintains its nature, the income of each country is related to the characteristics of the tax and these are differentiated, while the levels of collection are varied in each country, by its regulations, its tax regimes, tax rates, exemptions and the economic movement that is driven by its state policies.
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