Citas bibligráficas
Godoy, J., (2022). La evasión tributaria en las MYPES durante la pandemia por el COVID-19 en el Perú durante 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2075
Godoy, J., La evasión tributaria en las MYPES durante la pandemia por el COVID-19 en el Perú durante 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2075
@misc{renati/5745,
title = "La evasión tributaria en las MYPES durante la pandemia por el COVID-19 en el Perú durante 2020",
author = "Godoy Mariño, Jessica Milagros",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present investigation “Tax evasion in MYPES during the Covid-19 pandemic in Peru during 2020“ had as purpose determine the factors that cause tax evasion in MYPES during the covid-19 pandemic in Peru during 2020. Basic research was used to show the social and economic factors that reduced Mypes to be able to continue up to date with their tax payments. The lack of tax culture and the few facilities that our tax administration offers to small businessmen are weakened. The increase of up to 48.8% of closed Mypes compared to the year 2019 due to Covid-19 has also been studied in this investigation, prioritizing other resources before paying taxes, returning to informality. It was concluded that SUNAT has a little poor advice to its collaborators, not providing information facilities to MYPES for their transition to formality and that it does not provide real solutions for the economic reactivation of their activities in a short time.
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