Citas bibligráficas
Adrianzen, M., Ventura, A. (2019). El gasto por penalidades contractuales y su impacto en la determinación del impuesto a la renta en las empresas del sector construcción de Lima metropolitana centro año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/651639
Adrianzen, M., Ventura, A. El gasto por penalidades contractuales y su impacto en la determinación del impuesto a la renta en las empresas del sector construcción de Lima metropolitana centro año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/651639
@misc{renati/390220,
title = "El gasto por penalidades contractuales y su impacto en la determinación del impuesto a la renta en las empresas del sector construcción de Lima metropolitana centro año 2018",
author = "Ventura Ventura, Alexis Martin",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The purpose of this research work is to determine how the deduction of contractual penalties impacts in the determination of the income tax in the companies of the construction sector in Lima Center of 2018. This research seeks to investigate the impacts that will have the contractual penalties in the determination of the income tax in the companies of the construction sector of Lima metropolitan Centro in the period 2018, considering the adopted criteria and positions that the tax administration has presented, in empirical cases and at the same time proposing alternatives that depend on contractual penalties can be of deduction for the given period. For the development of this investigation, the regulation of the law of income tax, Intendance resolutions, resolutions of the Fiscal Court that have dealt with contractual penalties has been taken into account, in addition to this we have references from Cassation No. 8407 -2013-LIMA that was taken in the Supreme Court of Justice of the Republic. The research work has five chapters, structured as follows, chapter I "Theoretical Framework", where all the transcendental and relevant information from other sources that have dealt with the subject of research; after is chapter II "Research Plan", where the problem, hypotheses and objectives are identified as in general and specific; then, in chapter III "Research Methodology", is defined the type and design of investigation , as well it’s detail the sample size and the tools to use for our qualitative and quantitative analysis. Where the first tool consists of an in-depth interview with experts in the field and the second of a survey of companies in the sector. Then, in chapter IV "Research development" the application of the two tools proposed in the research was carried out; then develop a case study for analyze how is impact of contractual penalties on the determination of income tax. To conclude, in Chapter V "Analysis of results", it’s provided the results of the investigation and the approval of the hypotheses based on the tools used, and then it is provide the conclusions and recommendations to the research work.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons