Bibliographic citations
Charalla, W., (2014). Factores que originan el incumplimiento de la obligación tributaria en rentas de arrendamiento de predios urbanos en el distrito de Santiago Cusco, periodo 2012-2013. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/143
Charalla, W., Factores que originan el incumplimiento de la obligación tributaria en rentas de arrendamiento de predios urbanos en el distrito de Santiago Cusco, periodo 2012-2013. [Tesis]. : Universidad Andina del Cusco; 2014. https://hdl.handle.net/20.500.12557/143
@misc{renati/24337,
title = "Factores que originan el incumplimiento de la obligación tributaria en rentas de arrendamiento de predios urbanos en el distrito de Santiago Cusco, periodo 2012-2013.",
author = "Charalla Quispe, Walter",
publisher = "Universidad Andina del Cusco",
year = "2014"
}
I go into the present; it has for purpose to specify the factors that the unfulfillments of the tax liability of the income tax in leasing, of Santiago’s district Cusco, 2012 originate – 2013. The failure to meet obligations tributary for government bonds of leasing at James's district originate for lack of a tributary culture, tributary conscience, ignorance of the tributary standard ignorance of the collected tributes and the inefficacy of the supervising action for part of tax administration SUNAT; Reasons that motivated to accomplish this research work since the aforementioned government bonds are a source of entrance for the State and later distribution of the arks of the public treasure for the development of our country. The objective of the present research work is to identify the levels in that the factors are shown that 2012 originate the unfulfillment of the tax liability in government bonds of leasing of urban estates at Santiago’s district Cusco, period – 2013”. It is well then these factors they originate and they lead to the unfulfillment of the tax liability, which relapse in the ignorance of the tributary standards, his validity, the lack of culture and tributary conscience and the lack of a cash to trigger of tax administration. These findings correspond than the causes of the unfulfillment of the tax liability of the income tax of first category in Arrendamiento of home Urban, at Santiago’s district Cusco, music bordering unjustified of the contributor, which would be supposed to take place on principle and state reason and this at the same time reverting in his person under administrations' benefit.
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