Bibliographic citations
Mendoza, K., Parias, O. (2021). Incidencia del Mecanismo Obras por Impuestos en proyectos de inversión de las empresas mineras, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/659738
Mendoza, K., Parias, O. Incidencia del Mecanismo Obras por Impuestos en proyectos de inversión de las empresas mineras, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/659738
@misc{renati/399225,
title = "Incidencia del Mecanismo Obras por Impuestos en proyectos de inversión de las empresas mineras, año 2020",
author = "Parias Chuquihuaccha, Oscar",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
This research work seeks to evaluate the incidence of the works for taxes mechanism in public investment projects of mining companies in the year 2020. For which the mechanism works for taxes that was established by law N ° 29230, in 2008, mechanism created with the purpose of encouraging private companies to carry out public investment works. For this study, the problematic situation that involves the application of the Works for taxes mechanism and determining the impact on public investment projects has been proposed, as well as the respective hypotheses and the objectives to be determined. This research is developed in five chapters. In the first, the concepts that make it possible to present the research topic are theoretically defined, as well as to know the actors involved in the execution of the mechanism and its regulatory framework. The second explains the research plan, the justification of the problem, the hypotheses and the objectives set. In the third chapter, the research methodology to be developed throughout the process is exposed to obtain the information that is required to respond to the hypotheses and objectives raised from the qualitative and quantitative approaches. Chapter four describes the development and application of the statistical tools used to collect the significant and important information necessary for the investigation. Finally, the fifth chapter analyzes the results of the research tools used and presents the conclusions and recommendations of the research.
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