Bibliographic citations
Guerra, E., Legua, C. (2019). El Sistema de Detracciones y su Impacto en la Liquidez y en el Impuesto General a las Ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/648754
Guerra, E., Legua, C. El Sistema de Detracciones y su Impacto en la Liquidez y en el Impuesto General a las Ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/648754
@misc{renati/386565,
title = "El Sistema de Detracciones y su Impacto en la Liquidez y en el Impuesto General a las Ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019",
author = "Legua Sosa, Carlos Felipe",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The purpose of this investigation is to evaluate the system of deductions and their impact on liquidity and the general sales tax in 5 star hotels, in the districts of San Isidro and Miraflores, year 2019. These financial and tax aspects are analyzed with the objective of identifying if there is a relationship with the system of deductions, taking into account the analysis of statistical consistency and the hypothesis tests whose results can be observed in the conclusions. This five-chapter constant research paper, where the first chapter, is develop the theoretical framework of the detraction system, its regulations and regulations. In the second chapter contemplates the research plan, determining the problem, hypotheses and objectives of the investigation, as well as the methodology to be used. Then in the third chapter, use the explanatory methodology to deepen, analyze and collect data. In the fourth chapter, the results obtained from the in-depth interviews and the surveys carried out are presented; specifically, a practical case of the detraction system is developed and in the fifth chapter the analysis of the results is detailed, both qualitative as quantitative of the research carried out. This investigation ends with the conclusions and recommendations generated from the analysis performed where statistically it is demonstrated that the system of detractions has no impact on liquidity and the general sales tax in 5 Star Hotels, in the districts of San Isidro and Miraflores, year 2019.
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