Bibliographic citations
Cordova, J., (2022). Las rentas de trabajo y su incidencia en la recaudación tributaria en Lima para el año 2020 - 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2489
Cordova, J., Las rentas de trabajo y su incidencia en la recaudación tributaria en Lima para el año 2020 - 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2489
@misc{renati/6153,
title = "Las rentas de trabajo y su incidencia en la recaudación tributaria en Lima para el año 2020 - 2021",
author = "Cordova Romero, Jill Xiomara",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The purpose of the following work is to evaluate the incidence that the fourth and fifth category income tax has on tax collection, although there are alternatives to collect taxes, informality is one of the main problems that limits such collection, since the measures established by the state do not achieve an adequate fiscal control due to acts of tax evasion or avoidance, therefore, a correct tax administration is indispensable. In order to have an adequate control, some control systems have been established such as the deduction of some expenses in: hotels, restaurants, medical services, health contribution, among others. These measures are carried out in order to induce formalization and thus generate a tax increase. It is worth noting that despite the current situation (COVID-19), tax collection by the end of December 2021 increased by 37.4% with respect to December 2020, reflecting the recovery of economic activity and showing the importance of tax collection by labor income, which had a share in this increase.
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