Bibliographic citations
Gómez, V., (2022). La exoneración tributaria de la Ley 29482 y sus efectos en la informalidad de los artesanos de la Provincia de Huancayo en el 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2499
Gómez, V., La exoneración tributaria de la Ley 29482 y sus efectos en la informalidad de los artesanos de la Provincia de Huancayo en el 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2499
@misc{renati/6083,
title = "La exoneración tributaria de la Ley 29482 y sus efectos en la informalidad de los artesanos de la Provincia de Huancayo en el 2021",
author = "Gómez Carrión, Vanessa Victoria",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present work adopts a problem that is to analyze the impact of Law 29482 whose purpose was born to strengthen and benefit the economic dynamism of high Andean areas, granting certain benefits to those who avail themselves of said benefit; however, in practice we see that not all taxpayers belonging to said regions are covered by the present regime; in some cases perhaps due to ignorance of the norm, in others because of bureaucratic barriers, in others because of the costs of formalization, among others. The importance lies in analyzing the impact that Law 29482 has, why it has not had the impact so that the artisans of the province of Huancayo access the formality. For this reason, not only the effects of said law are analyzed, but also the impact it has on tax collection, in addition, it will be analyzed in what percentage the artisans of the province of Huancayo are covered by the benefit. With this work, qualitative evidence will be given to the factors that lead to the aforementioned law not being taken advantage of and that it is missing so that the artisans can take advantage of it and thereby establish as an aid to its formalization. Therefore, this work will help the Tax Administration in the collection, since the artisans will be formalized and when the benefit period ends, they will begin to pay taxes. It will also help artisans with respect to their competitiveness in the market.
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