Bibliographic citations
Herrera, V., Torres, M. (2018). La obligación tributaria de los conductores que utilizan apps de intermediación tecnológica para brindar servicios de taxi y el impacto en la recaudación de impuesto a la renta en Lima Metropolitana. [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/623541
Herrera, V., Torres, M. La obligación tributaria de los conductores que utilizan apps de intermediación tecnológica para brindar servicios de taxi y el impacto en la recaudación de impuesto a la renta en Lima Metropolitana. [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/623541
@misc{renati/366443,
title = "La obligación tributaria de los conductores que utilizan apps de intermediación tecnológica para brindar servicios de taxi y el impacto en la recaudación de impuesto a la renta en Lima Metropolitana.",
author = "Torres Coayla, Melissa Alejandra",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The purpose of this professional sufficiency thesis is to analyze the tax obligation of drivers who use technology intermediation apps to provide taxi services and their impact on the collection of income tax in Metropolitan Lima. Currently, the digital economy impacts countries GDP since the speed with which technology moves also influences different economic sectors, such as transportation, which presents strong competition over the several existing online applications. From the application of qualitative instruments, such as random interviews conducted with drivers, interviews with experts and focus groups, it is evaluated how the adequate compliance with the tax obligation contributes to the collection of taxes. From the application of qualitative tools, such as random interviews conducted with drivers, interviews with experts and focus groups, it is evaluated how the adequate compliance with the tax obligation contributes to the collection of taxes. In order to do this, it was analyzed how the lack of knowledge and tax awareness influences the growth of income tax collection. Additionally, it was conducted a simulation of tax determination in each of the tax regimes in order to evaluate which of them allows taxi drivers to face the corresponding tax burden, without it being confiscatory. In addition, the regulation adopted by some Latin American countries was compared both to the technology intermediaries and to the users-drivers, to find out if these will determine the way in which the state will regulate the sector. Finally, it was analyzed whether the incorporation of the companies mentioned as jointly and severally liable influences income tax growth.
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