Bibliographic citations
Mere, M., Torres, D. (2020). La restitución de derechos arancelarios y su incidencia en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, años 2017-2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/655195
Mere, M., Torres, D. La restitución de derechos arancelarios y su incidencia en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, años 2017-2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2020. http://hdl.handle.net/10757/655195
@misc{renati/394403,
title = "La restitución de derechos arancelarios y su incidencia en la formalización de las MYPES exportadoras del sector pesquero en Lima y Callao, años 2017-2019",
author = "Torres Romero, David Isaías",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2020"
}
MYPES in Peru represent a very important sector for the growth and economic development of the country, since they are the business sector with the highest rate of employment generation. On the other hand, the fishing sector, is an industry that offers great opportunities for entrepreneurship and development, mainly because the country has a long coastal strip where two water currents converge, the Humboldt current and the Niño current, making it a high outcrop system that allows the existence of a wide variety of hydrobiological resources. Likewise, the opening of commercial borders and the economic and financial globalization, constitute a source of opportunities for this fishing MYPE sector. However, in addition to their own efforts, MYPEs require the presence and support of the State with public policies that encourage access to formalities, so that they find opportunities to enter this highly competitive market. In this sense, the objective of this research is to determine the incidence of the Restitution of Tariff Rights (Drawback) in the formalization of exporting MYPES in the fishing sector in Lima and Callao, also considering the impact on the financial and competitive performance of this sector. To achieve this objective, a longitudinal, mixed, non-experimental, descriptive, and documentary retrospective research methodology was applied. For the qualitative research, interviews were conducted with a competent specialist in the MYPE sector, a tax specialist, and a specialist in customs regimes. The quantitative research was carried out using the technique of surveys directed at the representatives of the MYPE under study. Chapter 1 corresponds to the Theoretical Framework, in this part a study of the fishing sector is presented and then the drawback is defined, as well as its entire regulatory framework, making a simile with the export promotion policies of other countries. In the same way, the MYPE and its characteristics are defined by making a comparison with the MYPES in an international context. Bringing with it one of the main problems that afflicts this sector, informality. Finally, the tax policy in Peru is presented, as well as its tax benefits and its expansion in the tax base. In Chapter 2, Research Plan; The main problem and the secondary problems of the investigation are defined, as well as the main and specific objectives are determined and the hypotheses are raised. In Chapter 3, Research Methodology, the research design and scope are described. The population and sample to be analyzed is determined. The development of the research is presented in Chapter 4, where the application of the research instruments is carried out. In-depth interviews and surveys as well as the development of a situational practical case to determine the financial and tax impact of the restitution of customs duties. Chapter 5 describes in detail the analysis of the results obtained in the investigation. Finally, the Conclusions are presented, and the Recommendations are presented.
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