Bibliographic citations
Huallpa, W., (2018). El beneficio tributario de la exoneración del impuesto general a las ventas y la formalización de los concesionarios del servicio de transporte urbano de la ciudad del Cusco en el año 2017. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/2280
Huallpa, W., El beneficio tributario de la exoneración del impuesto general a las ventas y la formalización de los concesionarios del servicio de transporte urbano de la ciudad del Cusco en el año 2017. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/2280
@misc{renati/25656,
title = "El beneficio tributario de la exoneración del impuesto general a las ventas y la formalización de los concesionarios del servicio de transporte urbano de la ciudad del Cusco en el año 2017.",
author = "Huallpa Castro, Willi",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The present investigation was carried out with the purpose of being able to know the reality of the urban transport companies of the city of Cusco, against the benefit of the exemption from the general tax on sales and its relation with the formalization of the same as in the capacity of dealerships provide service since 2014 in the City; it has been established that in 100% of the cases the companies under study do not have the proper administrative management operating as affiliated companies of vehicle units, in such conditions they delegate the service to their partners who are responsible for managing the service and consequently the income and expenses individually; This fundamental fact in management has meant that the benefit of exoneration is not perceived as such by not operating in conditions of formality, generating an effect of higher levels of evasion not only at the operator level but in relation to all its contractual relationships and use of goods and services used for which they do not request payment vouchers, which generates negative facts in the formalization and is contrary to the objectives of the benefit. The research is quantitative, descriptive in scope and non-experimental in design applied to transport companies as concessionaires as well as to the owners of the vehicular units as service operators.
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