Bibliographic citations
Cordova, W., (2024). Afectación del numeral 7 del articulo 44 del código tributario sobre el plazo prescriptorio de la deuda tributaria en Perú - 2021 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/39618
Cordova, W., Afectación del numeral 7 del articulo 44 del código tributario sobre el plazo prescriptorio de la deuda tributaria en Perú - 2021 [Tesis]. PE: Universidad Privada del Norte; 2024. https://hdl.handle.net/11537/39618
@misc{renati/1689739,
title = "Afectación del numeral 7 del articulo 44 del código tributario sobre el plazo prescriptorio de la deuda tributaria en Perú - 2021",
author = "Cordova Cruz, Walter",
publisher = "Universidad Privada del Norte",
year = "2024"
}
The objective of this study was quantitative, descriptive, basic, the sample was 35 companies. The survey and the questionnaire were applied as a technique with 12 items and two response alternatives. A theoretical review of research was also carried out through different search engines, to deepen the topic and improve its understanding; Similarly, reliability was calculated through KR 20, 0.855. The results indicated that the vision of the administrators is related to the level of knowledge they have, but this is not indicative that companies do not receive fines and sanctions, they also know well the application of the prescription, that is, they know them, but they do not apply in their entirety. It is concluded that the tax prescription has a negative effect on collection; but it provides the taxpayer with legal certainty, but by modifying the norms or rules the duties and powers of the public powers are limited.
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