Citas bibligráficas
Del, I., (2018). Impacto de las condonaciones y fraccionamiento de deudas tributarias de acuerdo al decreto legislativo 1257 en la sostenibilidad económica de las MYPES asociadas a APEMIPE San Martin de la ciudad de Tarapoto, año 2017. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2716
Del, I., Impacto de las condonaciones y fraccionamiento de deudas tributarias de acuerdo al decreto legislativo 1257 en la sostenibilidad económica de las MYPES asociadas a APEMIPE San Martin de la ciudad de Tarapoto, año 2017. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2018. http://hdl.handle.net/11458/2716
@misc{sunedu/2844127,
title = "Impacto de las condonaciones y fraccionamiento de deudas tributarias de acuerdo al decreto legislativo 1257 en la sostenibilidad económica de las MYPES asociadas a APEMIPE San Martin de la ciudad de Tarapoto, año 2017.",
author = "Del Aguila Fasabi, Ingry Stefany",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2018"
}
The following research work sought to determine the impact of the forgiveness and fractionation of tax debts established in Legislative Decree 1257 on the economic sustainability of Mypes in the city of Tarapoto 2017, analyzing from the principle of equity and social justice in taxation; as well as the principle of economy in the collection. The applied methodology is non-experimental correlation, of the quantitative and explanatory type, with a study sample of 59 Mypes from the city of Tarapoto, using the technique of the semi-structured interview for the collection of information. The results obtained are expressed in frequency tables and graphs that illustrate the values of each of the variables under study. The conclusion of the investigation determines that the forgiveness and fractionation of tax debts established in Legislative Decree 1257 have no positive impact on the economic sustainability of Mypes in the city of Tarapoto 2017, where only 20.3% benefited from the benefits of this norm, of which 13.6% did so for forgiveness and 6.8% for fractionation; and only 13.4% consider that it affects economic sustainability. The affectation of the principles of equity and social justice, as well as the principle of economy in the collection in the forgiveness and fractionation of tax debts established in Legislative Decree 1257; they have an appraisal of 20.3.7% and 48.31% respectively, in that it does not contribute to generating a tax culture and does not provide facilities for those who regularly comply with the payment of taxes.
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