Bibliographic citations
Abrego, L., Lozada, L. (2018). Incidencia de los comprobantes de pago en el crédito fiscal de la empresa L&L Constructora e Inmobiliaria S. A. C. 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13447
Abrego, L., Lozada, L. Incidencia de los comprobantes de pago en el crédito fiscal de la empresa L&L Constructora e Inmobiliaria S. A. C. 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13447
@misc{renati/1675342,
title = "Incidencia de los comprobantes de pago en el crédito fiscal de la empresa L&L Constructora e Inmobiliaria S. A. C. 2016",
author = "Lozada Díaz, Lucy Maribel",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present research work is oriented to the study of the impact of the receipts on tax credit concerning the company L&L Constructora en Inmobiliaria S.A.C., during the year 2016 in the city of Lima. The research has its origin in the worry and dissatisfaction that generates the fact that inequality is the biggest problem that exists in our country, particularly in the lack of receipts emissions which represents the great inequality that exists in the determination of tax obligations. As a consequence, the payment fulfillment with tax obligations by a small part of taxpayers generates a disloyal competence within the private sector. This research pretends to demonstrate, by proposing a hypothesis and collecting data about the topic, the severe consequences that could bring the lack of receipts emissions. The research is based on the analysis of the lack of receipts emissions concerning acquisitions and its effect on tax credit during the process of its accounting and tax treatment with the purpose of not increasing fiscal debit. The research method employed is based on descriptive study. From the results it was concluded that the lack of receipts emissions significantly affects business sustainability, producing infringements and sanctions.
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