Bibliographic citations
Grandez, M., Sinarahua, A. (2016). Obligación de emitir comprobantes de pago para identificar los documentos que sustentan el traslado de pasajeros en las empresas de transporte de la ciudad de Tarapoto, periodo agosto - diciembre 2015. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2558
Grandez, M., Sinarahua, A. Obligación de emitir comprobantes de pago para identificar los documentos que sustentan el traslado de pasajeros en las empresas de transporte de la ciudad de Tarapoto, periodo agosto - diciembre 2015. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2016. http://hdl.handle.net/11458/2558
@misc{sunedu/2844024,
title = "Obligación de emitir comprobantes de pago para identificar los documentos que sustentan el traslado de pasajeros en las empresas de transporte de la ciudad de Tarapoto, periodo agosto - diciembre 2015.",
author = "Sinarahua Flores, Adolfo Antony",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2016"
}
The Research "Obligation to issue Proof of Payment to identify documents that support the transfer of passengers on Transport companies City Tarapoto, period August-December 2015", research by type, applicative, depending on the level of research is descriptive, observational, cross-sectional, not experimental; collection and analysis of data is qualitative and quantitative. It was taken as population companies passenger city of Tarapoto with a total of 72, being shown a total of 41 companies. After applied the methodological process and analyzed the results obtained arrive at the following conclusions: (i) the obligation to issue Payment Vouchers that identifies the documents that support the transfer of passengers have an optimum level of compliance at the level of implementation procedural, where 97% of the evaluated companies provide invoice, bill of sale and / or travel ticket regularly, where issuance is done by 93% without exception, where 98% of those who manage companies transport passenger manifest evaluated know the Manifesto of passengers, and 78% have implemented a procedure for delivery of receipts and filling passenger manifest. (Ii) The level of compliance is not optimal, where 37% of companies evaluated have had control of the tax administration and half of them have received sanctions after the audit. (Iii) The level of tax culture is deficient users where 88% indicates that requires proof of payment regularly every time you use the services of passenger transport; and 32% of users indicates that observed the development of passenger manifest on his last journey.
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