Bibliographic citations
Peralta, S., Aguirre, G. (2023). El impuesto digital y su impacto tributario en las casas de apuestas online de Lima Oeste, 2023 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669105
Peralta, S., Aguirre, G. El impuesto digital y su impacto tributario en las casas de apuestas online de Lima Oeste, 2023 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669105
@misc{renati/1294824,
title = "El impuesto digital y su impacto tributario en las casas de apuestas online de Lima Oeste, 2023",
author = "Aguirre Gomez, Guisepe Hayr",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
In recent years, revenues from sports betting and gambling in Peru have experienced a significant increase, especially during the beginning of the Sars-Cov-2 pandemic. According to the Ministry of Foreign Trade and Tourism, profits generated by virtual betting have reached up to S/4,500 million soles per year. In order to regulate this activity and guarantee accountability before the Treasury, the government approved Law 31557 in August 2022, which regulates the exploitation of remote gaming and sports betting. This research work is made up of five chapters, which begin by detailing the international and national background and the theoretical framework. On the other hand, the problem and the justification of the thesis will be defined. The objectives and hypotheses will be validated by means of in-depth interviews with experts, questionnaires and the use of SPSS. Finally, conclusions and recommendations will be mentioned, which are considered to be of great contribution for future projects related to the researched topic.
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