Bibliographic citations
Huamaní, P., Huarcaya, L. (2021). Impacto tributario y contable de la Ley N.º 30309, que promueve la Investigación científica y Desarrollo tecnológico e innovación tecnológica, en las empresas del sector farmacéutico en Lima Metropolitana durante el año 2016 al 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657923
Huamaní, P., Huarcaya, L. Impacto tributario y contable de la Ley N.º 30309, que promueve la Investigación científica y Desarrollo tecnológico e innovación tecnológica, en las empresas del sector farmacéutico en Lima Metropolitana durante el año 2016 al 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657923
@misc{renati/397628,
title = "Impacto tributario y contable de la Ley N.º 30309, que promueve la Investigación científica y Desarrollo tecnológico e innovación tecnológica, en las empresas del sector farmacéutico en Lima Metropolitana durante el año 2016 al 2019",
author = "Huarcaya Acosta, Lizardo Giampier",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The present work of professional sufficiency that bears the title of “Tax and accounting impact of Law N.º 30309, which promotes scientific research and technological development and technological innovation, in companies of the pharmaceutical sector in Metropolitan Lima during 2016 at 2019” was born with the purpose of evaluating the tax and financial impact of Law N.º 30309 in the pharmaceutical sector between the years 2016-2019. This law was chosen because of the high impact that research, development and innovation have on the growth of a country. Also, the pharmaceutical sector was chosen due to the great relevance it obtained because of the COVID-19 pandemic. This evaluation begins with an analysis of tax and accounting standards, as well as a study of comparative legislation. Likewise, surveys were carried out with professionals of pharmaceutical companies, interviews with specialists, and a practical case of the effects of the Law in order to demonstrate the scope of the incentive and its different accounting and tax implications in a pharmaceutical company. The result of our investigation has shown that Law No. 30309 with respect to IAS 38 presents a discrepancy in its accounting and tax treatment, which causes the use of IAS 12 to correctly reflect income tax over time. On the other hand, it delves into the study of the law and the search for greater investment in Research, development and innovation activities. For example, our recommendation is the incorporation of the “Patent Box“ which is an incentive used in countries such as Ireland, France and Spain.
This item is licensed under a Creative Commons License