Bibliographic citations
Ñáñez, A., (2023). Emisión de comprobantes electrónicos y su relación con la evasión tributaria en las pequeñas y medianas empresas de comercio al por menor de Lima Metropolitana, constituidas bajo el escenario COVID-19 [Universidad del Pacífico]. https://hdl.handle.net/11354/4188
Ñáñez, A., Emisión de comprobantes electrónicos y su relación con la evasión tributaria en las pequeñas y medianas empresas de comercio al por menor de Lima Metropolitana, constituidas bajo el escenario COVID-19 []. PE: Universidad del Pacífico; 2023. https://hdl.handle.net/11354/4188
@misc{renati/238300,
title = "Emisión de comprobantes electrónicos y su relación con la evasión tributaria en las pequeñas y medianas empresas de comercio al por menor de Lima Metropolitana, constituidas bajo el escenario COVID-19",
author = "Ñáñez Alcántara, Adriana Lucia",
publisher = "Universidad del Pacífico",
year = "2023"
}
The objective of this research is to identify the relationship between the issuance of electronic receipts and the mitigation of tax evasion in Small and Medium Retail Trade dedicated to retail trade in Metropolitan Lima, established under the COVID 19 scenario, having the justification of relating both variables with in order to verify if, in the face of an atypical scenario such as a pandemic and the need to generate economic income in the face of job loss, new Peruvian entrepreneurs have the legal and technological knowledge and implement control activities to comply with the obligations corresponding to the payment of taxes and with current regulations regarding the issuance of electronic receipts.
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