Bibliographic citations
Vásquez, E., Chicona, C. (2021). Las plataformas digitales de alquiler temporal de inmuebles y su impacto en el Impuesto a la Renta de personas naturales en el distrito de Breña, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/659733
Vásquez, E., Chicona, C. Las plataformas digitales de alquiler temporal de inmuebles y su impacto en el Impuesto a la Renta de personas naturales en el distrito de Breña, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/659733
@misc{renati/399268,
title = "Las plataformas digitales de alquiler temporal de inmuebles y su impacto en el Impuesto a la Renta de personas naturales en el distrito de Breña, año 2020",
author = "Chicona Baldeón, Cinthya Carol",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The main objective of this research work is to determine the impact of digital platforms for temporary rental of real estate on the Income Tax of natural persons in the district of Breña in 2020. Digital platforms are a new business model, where can presume a high omission in the timely payment of the Income Tax of natural persons. The present research work comprises five chapters, which are: Chapter I, Theoretical Framework, it presents antecedents, analysis of the real estate rental sector, which includes, characteristics, evolution, as well as the definitions of digital platform, rental, contract, Tax and Income; Chapter II, Research Plan addresses the description and formulation of the problem, as well as the justification, objectives, limitations and hypotheses; Chapter III, Research Methodology, includes objective, scope, design and types of research, as well as the determination of population and sample; Chapter IV, Research Development includes research instruments such as interviews and surveys, as well as the description of a practical case; Chapter V, where an analysis of results is developed, we analyze the interviews and surveys, we develop the practical case, as well as the measurement of the reliability of Cronbach's Alpha and validation of the hypotheses using the Chi-square test, in order to issue the respective conclusions and recommendations.
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