Bibliographic citations
Retamozo, M., Torres, M. (2022). Comprobantes de pago electrónicos y las obligaciones tributarias de la Fábrica de Chocolates Record S.R.L, Santiago, Cusco, 2019-2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4882
Retamozo, M., Torres, M. Comprobantes de pago electrónicos y las obligaciones tributarias de la Fábrica de Chocolates Record S.R.L, Santiago, Cusco, 2019-2020 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4882
@misc{renati/958876,
title = "Comprobantes de pago electrónicos y las obligaciones tributarias de la Fábrica de Chocolates Record S.R.L, Santiago, Cusco, 2019-2020",
author = "Torres Choquehuanca, Melanie Carol",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
This thesis entitled "Electronic Payment Vouchers and the Tax Obligations of the Chocolates Record S.R.L Factory, Santiago, Cusco, 2019-2020" had the purpose of evidencing the incidence presented by the issuance of electronic payment vouchers with reference to the obligations taxes, verifying if they are positive or negative in companies of the RER, which has as a research objective: Analyze the effects that electronic payment receipts have on the tax obligations of the Fabrica Chocolates Record SRL., taking into account that the sample of The investigation will be non-probabilistic for convenience, made up of the documents referring to electronic payment receipts and the tax obligations of the Record SRL Chocolate Factory. The present investigation was carried out under a non-experimental - cross-sectional study design, the results allow identifying the existence of a positive effect of electronic payment receipts for compliance with tax obligations; In addition, it contributes to decision-making, on the other hand it presents as negative effects the control of warehouse and cash, this due to the restricted access of the biller, where it was concluded that it presents positive effects regarding the issuance of payment receipts. of electronic type, having contribution for the fulfillment of tax obligations in the company Fábrica de Chocolates Record SRL.
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