Bibliographic citations
Quito, Y., Zúñiga, Y. (2016). Prácticas que utilizan los comerciantes del mercado "La Bombonera" para evadir rentas de tercera categoría en la ciudad de Sicuani, periodo 2014. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/136
Quito, Y., Zúñiga, Y. Prácticas que utilizan los comerciantes del mercado "La Bombonera" para evadir rentas de tercera categoría en la ciudad de Sicuani, periodo 2014. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/136
@misc{renati/954742,
title = "Prácticas que utilizan los comerciantes del mercado "La Bombonera" para evadir rentas de tercera categoría en la ciudad de Sicuani, periodo 2014.",
author = "Zúñiga Quispe, Yamilet",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research, whose research is conducted in order to identify the practices that are used market traders to evade “The Bombonera” third category income in Sicuani, 2014 period. The population is made by traders engaged in economic activities in the market the Bombonera of the city of Sicuani in number 272, the sample size is constituted by a portion of the population, referred to operators of tax evasion in Revenue Third category market “La Bombonera“ of the city of Sicuani in total (83), in the New Single Simplified NRUS (77) and in the Special Regime Income (6) resulting probabilistic sample type, too interview will be made to all officials of the National Customs and Tax Administration SUNAT based Sicuani. The findings show the objectives in any investigation so that the main conclusion to have been reached in this research as follows: The main practices used by market traders “La Bombonera” to evade third category income in Sicuani, They have been identified as: • Avoid the occurrence of legal fact - Tax • Reduce the tax base tribute • Postpone-taxation These practices used to evade taxes in general to guide the taxpayer does not comply with their tax obligations, for the low tax culture they have, so the SUNAT, should encourage more widespread on the validity of the tax rules in order to that taxpayers understand their rights and obligations in tax matters and minimize tax evasion. The postgraduate students
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