Bibliographic citations
Ayala, E., Cáceres, A. (2018). Reforma Tributaria pendiente de negocios en plataformas virtuales de paga en el Perú y su impacto en la recaudación fiscal de Lima Metropolitana 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625760
Ayala, E., Cáceres, A. Reforma Tributaria pendiente de negocios en plataformas virtuales de paga en el Perú y su impacto en la recaudación fiscal de Lima Metropolitana 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/625760
@misc{renati/368474,
title = "Reforma Tributaria pendiente de negocios en plataformas virtuales de paga en el Perú y su impacto en la recaudación fiscal de Lima Metropolitana 2017",
author = "Cáceres Armas, Alessandra",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The present job of professional proficiency was called "Tax Reform pending of business in virtual platforms of the payment in Peru and its impact in the fiscal collection of Lima Metropolitan 2017". to be applied to this type of digital services of audio and video transmission of transmissions in Peru by natural persons increased in the income received by the Tax Administration. In addition, the different options proposed by countries such as Argentina, Chile and Colombia will be studied, such as how to refer to the actions of the plan. The study is divided into five chapters. In the first chapter, we describe the progress made to date in the tax matters, the shipments are made in the countries and countries in which fiscal reforms have been adopted aimed at the application of income taxes and / or about consumption, as well as the current rights of our jurisprudence cover this type of services. In the second chapter, the identification of the existing problem, the hypotheses and the objectives set. In the third chapter, we developed the applied research methodology in this work. The methodology that is on my list, I use quantitative and qualitative methods, which I use as tools for in-depth interviews and surveys, to test hypotheses. In the fourth chapter, the results of the quantitative and qualitative results are presented, as well as the development of a practical case in which the amount of the administration is estimated. Income Tax and VAT digital audio and video services paid in streaming in 2017. In the fifth chapter, the results of quantitative and qualitative studies are analyzed, as well as the case study analysis. Finally, the conclusions and recommendations that arise from the investigation are presented.
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