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Hernani, M., (2021). La problemática tributaria en el cierre de minas [Universidad de Lima]. https://hdl.handle.net/20.500.12724/14780
Hernani, M., La problemática tributaria en el cierre de minas []. PE: Universidad de Lima; 2021. https://hdl.handle.net/20.500.12724/14780
@mastersthesis{renati/1440928,
title = "La problemática tributaria en el cierre de minas",
author = "Hernani Bolaños, Mari Trini",
publisher = "Universidad de Lima",
year = "2021"
}
Title: La problemática tributaria en el cierre de minas
Authors(s): Hernani Bolaños, Mari Trini
Advisor(s): De la Vega Rengifo, Beatriz
Keywords: Mineral industries; Taxation; Fiscal policy; Liability for environmental damages; Social responsibility of business; Industria minera; Impuestos; Política fiscal; Responsabilidad por daños al medio ambiente; Responsabilidad social de la empresa
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.00
Issue Date: 2021
Institution: Universidad de Lima
Abstract: Las compañías dedicadas a la actividad minera, no sólo enfrentan durante su ciclo de vida los problemas tributarios que acarrean el cierre de la mina, sino también, vicisitudes de carácter financiero y medio ambiental, en ese sentido, el objetivo del presente manuscrito es brindar un análisis integral al proceso del cierre minero, teniendo en consideración que los asuntos tributarios influyen de manera transversal en la actividad empresarial y, no sólo se circunscriben al cumplimiento de estas obligaciones. Aplicando una metodología de análisis integral sobre las tres materias que encontramos fundamentales en el proceso de cierre de minas, ha sido posible obtener resultados que no sólo impliquen una solución de carácter tributario a la imposibilidad actual de deducción de los gastos asociados a la etapa de cierre y post cierre, sino también, financieros desde el uso eficiente del flujo de caja y el retorno de la inversión, hasta la remediación de los pasivos ambientales en las zonas afectadas por la actividad.
Companies who are dedicated to mining activities not only have to face the tax problems that leads the mines closure during the end of the life of mine cycle, but also have to deal with financial and environmental vicissitudes, in that sense, this manuscript objective is to provide a comprehensive analysis of the mining closure process, taking into consideration that tax matters have a transversal influence on the business activity and are not only limited to meet compliance obligations. Applying an exhaustive analysis methodology on the three matters that we find fundamental in the mine closure process, it has been possible to obtain results that not only imply a solution on the tax nature of the current impossibility deduction of the expenses associated with the closure and post-closure stages, but also a financial answer to the cash flow efficient use, including the return on investment, and the environmental remediation of liabilities in the areas affected by the mine activity.
Companies who are dedicated to mining activities not only have to face the tax problems that leads the mines closure during the end of the life of mine cycle, but also have to deal with financial and environmental vicissitudes, in that sense, this manuscript objective is to provide a comprehensive analysis of the mining closure process, taking into consideration that tax matters have a transversal influence on the business activity and are not only limited to meet compliance obligations. Applying an exhaustive analysis methodology on the three matters that we find fundamental in the mine closure process, it has been possible to obtain results that not only imply a solution on the tax nature of the current impossibility deduction of the expenses associated with the closure and post-closure stages, but also a financial answer to the cash flow efficient use, including the return on investment, and the environmental remediation of liabilities in the areas affected by the mine activity.
Link to repository: https://hdl.handle.net/20.500.12724/14780
Discipline: Tributación y Política Fiscal
Grade or title grantor: Universidad de Lima. Escuela de Posgrado
Grade or title: Maestro en Tributación y Política Fiscal
Juror: Villanueva Gutiérrez, Walker; Santa Maráa, Mónica Byrne; De la Vega Rengifo, Beatriz
Register date: 16-Dec-2021
This item is licensed under a Creative Commons License