Bibliographic citations
Silva, D., Soria, N. (2024). Acceso a un crédito preferencial para enfrentar la baja recaudación del Nuevo Régimen Único Simplificado desarrollado por la Superintendencia Nacional de Aduanas y Administración Tributaria en el Perú [Pontificia Universidad Católica del Perú.]. http://hdl.handle.net/20.500.12404/27946
Silva, D., Soria, N. Acceso a un crédito preferencial para enfrentar la baja recaudación del Nuevo Régimen Único Simplificado desarrollado por la Superintendencia Nacional de Aduanas y Administración Tributaria en el Perú []. PE: Pontificia Universidad Católica del Perú.; 2024. http://hdl.handle.net/20.500.12404/27946
@mastersthesis{renati/16798,
title = "Acceso a un crédito preferencial para enfrentar la baja recaudación del Nuevo Régimen Único Simplificado desarrollado por la Superintendencia Nacional de Aduanas y Administración Tributaria en el Perú",
author = "Soria Asencios, Nathaly Cristhy",
publisher = "Pontificia Universidad Católica del Perú.",
year = "2024"
}
This innovation Project provides a prototype solution to the problem of the ineffective collection of the New Simplified Regime (NRUS by its meaning in Spanish) developed by the National Superintendence of Customs and Tax Administration in Peru, between the years 2015 – 2019. The data analyzed show that SUNAT in this period of time has stopped collecting S/ 560,928,094 soles; corresponding to the NRUS, despite being the scheme with the largest number of taxpayers; this denotes that the tax regime is not achieving the desired objectives. The identified causes of the problem are diverse, the most preponderant being the lack of incentives for tax compliance, which obtained the highest score in the hierachy of the causes. Likewise, the theory of behavior indicates that the human being responds positively to the incentives and stimuli that generate a direct benefit. For this reason, the prototype developed focuses on providing acces to credit at a preferential rate to those taxpayers who are up to date with their tax payments, the latter being the main requirement to obtain this benefit. This prototype has the analysis of desirability, feasibility and viability, which will allow it to meet the desired objectives of the scheme.
This item is licensed under a Creative Commons License