Bibliographic citations
Barboza, M., Carrasco, C. (2015). Influencia de la restitución simplificada de derechos arancelarios – Drawback, en las exportaciones no tradicionales peruanas durante el periodo 1995 - 2014 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/7950
Barboza, M., Carrasco, C. Influencia de la restitución simplificada de derechos arancelarios – Drawback, en las exportaciones no tradicionales peruanas durante el periodo 1995 - 2014 [Tesis]. PE: Universidad Privada del Norte; 2015. https://hdl.handle.net/11537/7950
@misc{renati/1684700,
title = "Influencia de la restitución simplificada de derechos arancelarios – Drawback, en las exportaciones no tradicionales peruanas durante el periodo 1995 - 2014",
author = "Carrasco Salaverry, Claudia Fernanda",
publisher = "Universidad Privada del Norte",
year = "2015"
}
ABSTRACT This research aims to analyze the influence that generates the Simplified Return of duties, tariff benefit introduced by the State companies which returns 4% of the FOB, in nontraditional exports from Peru, because the Drawback Regime has It was created t o promote value-added exports and develop a competent business sector. The thesis is held in a correlational design, because the relationship between the independent variable influence of the Simplified Restitution customs duties assessed - Drawback and the dependent variable that are non-traditional exports from Peru, also, it is important to note that applicative research type was because it came from the use of knowledge acquired in the career of Management and International Business. The development of the thesis began with the description of the environment of non- traditional exports today, emphasizing the different promotional mechanisms implemented by the government to encourage them, including Drawback. The issue was raised and objectives, both general and specific to this investigation, and the justification, scope and limits of it were established. To support the objectives we chose to determine the variation in the rate of Restitution Simplified Customs Duties - Drawback, during the period from 1995 to 2014, for which a table was prepared indicating in what years ranged rate according to the National Superintendency Customs and Tax Administration (SUNAT), then the variation of nontraditional Peruvian exports during the period analyzed above tools, business intelligence and interviews with experts in the field, consecutively, were used to study these two variables allowed determine the percentage relationship between these, obtaining an overview of how it has influenced the change in the rate of restitution in the amount (US $) in non-traditional exports during the period 1995-2014. Upon completion of this research the hypothesis was rejected and alternatives were established to solve the problem posed at the beginning, as the implementation of supportive policies by the government, possible solutions that focus more on productivity and enable exporters benefit without having to resort to "subsidies" by the state.
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