Bibliographic citations
Cadillo, X., Zamora, N. (2023). El sistema de detracciones y su relación con la presunción por diferencias en las ventas e ingresos omitidos en las empresas mypes de Surquillo en el año 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/32944
Cadillo, X., Zamora, N. El sistema de detracciones y su relación con la presunción por diferencias en las ventas e ingresos omitidos en las empresas mypes de Surquillo en el año 2020 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/32944
@misc{renati/1692595,
title = "El sistema de detracciones y su relación con la presunción por diferencias en las ventas e ingresos omitidos en las empresas mypes de Surquillo en el año 2020",
author = "Zamora Saavedra, Nathalie Dyan",
publisher = "Universidad Privada del Norte",
year = "2023"
}
The present thesis entitled as "The system of detractions and its relationship with the presumption for differences in sales and income omitted in the Mypes companies of Surquillo in the year 2020", exposes the relationship between both variables to make known these links. Being one of the assumptions raised the fact of the conflict between the dissent of the declared sales or income and the deposits in open accounts of the companies in the financial system. This research is divided into 4 chapters: In the first chapter, the background and theoretical framework of the research is shown, also the general and specific problems of the research, and the hypothesis. In the second chapter, the applied method, techniques, and instruments are developed and shown. As part of the documentary analysis sent by the National Superintendence of Customs and Tax Administration (SUNAT) through the electronic mailbox, examples were collected such as inductive letters and summons notices, and an interview. In the third chapter, we analyze and interpret the results obtained from the techniques and instruments applied according to the general. instruments applied according to the general and specific problems. In the fourth chapter, the conclusions that respond to the general and specific problems are given.
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