Bibliographic citations
Chicllasto, Y., Rojas, A. (2023). Incidencia de los gastos de cese laboral en la determinación del Impuesto a la Renta del sector textil de Lima Metropolitana, años 2020-2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668286
Chicllasto, Y., Rojas, A. Incidencia de los gastos de cese laboral en la determinación del Impuesto a la Renta del sector textil de Lima Metropolitana, años 2020-2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668286
@misc{renati/1799546,
title = "Incidencia de los gastos de cese laboral en la determinación del Impuesto a la Renta del sector textil de Lima Metropolitana, años 2020-2021",
author = "Rojas Bizarro, Ana Gabriela",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of this investigation is to determine the incidence of labor cessation expenses in the determination of the income tax of companies in the textile sector affiliated to the Chamber of Commerce of Lima, years 2020-2021. The investigation seeks to investigate the impact of the deduction or repair of incentives for termination of employment in the determination of income tax in a fiscal year, considering the tax regulations and the criteria and positions adopted by the tax administration and the tax court on the incentive of the graceful sum, the incentive of article 1288 of the civil code and the incentive to establish a new company. The research is organized into five chapters: Chapter I Theoretical Framework, develops previous research related to the subject and defines concepts of variables and dimensions; in chapter II Research Plan, the problem is defined, the objectives and general and specific hypotheses, in chapter III Work Methodology, the design and type of research, the tools for data collection and the size of the research are defined. sample, in chapter IV Research Development, the results obtained in in-depth interviews and surveys are developed, a practical case is also applied for each incentive expense for termination of employment. Finally, in chapter V Analysis of Results, the analysis of in-depth interviews, surveys and practical cases is developed and the approval of the hypotheses is verified.
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