Bibliographic citations
Salinas, E., (2010). Efectos tributarios en la gestión de las MYPES de la actividad minera del oro en la Región de Arequipa [Universidad de San Martín de Porres. Programa Cybertesis PERÚ]. https://hdl.handle.net/20.500.12727/344
Salinas, E., Efectos tributarios en la gestión de las MYPES de la actividad minera del oro en la Región de Arequipa []. : Universidad de San Martín de Porres. Programa Cybertesis PERÚ; 2010. https://hdl.handle.net/20.500.12727/344
@mastersthesis{sunedu/2849187,
title = "Efectos tributarios en la gestión de las MYPES de la actividad minera del oro en la Región de Arequipa",
author = "Salinas Fernández, Edith Rosario",
publisher = "Universidad de San Martín de Porres. Programa Cybertesis PERÚ",
year = "2010"
}
Mypes of gold mining formally constituted, are financially affected by the development of the activities of artisanal miners and / or informal ones, which operate outside the tax control, this lack of control and supervision of the Tax Administration and the agencies that regulate the mining sector, as well as the absence or little active participation of the State, is the cause that artisanal mining fails to formalize.
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