Bibliographic citations
Villanueva, V., (2013). Factores tributarios causantes de la informalidad del sector de comercialización de lubricantes automotriz en Lima Metropolitana [Universidad de San Martín de Porres]. https://hdl.handle.net/20.500.12727/652
Villanueva, V., Factores tributarios causantes de la informalidad del sector de comercialización de lubricantes automotriz en Lima Metropolitana []. : Universidad de San Martín de Porres; 2013. https://hdl.handle.net/20.500.12727/652
@misc{sunedu/2852023,
title = "Factores tributarios causantes de la informalidad del sector de comercialización de lubricantes automotriz en Lima Metropolitana",
author = "Villanueva Rojas, Víctor Martín",
publisher = "Universidad de San Martín de Porres",
year = "2013"
}
This researchinterprets thetaxcausesthat encourageinformality in themarketingof lubricantssectorin Lima Metropolitan. This research raisesas the dependent variablethe propensityto informalityand the independent variablestothe tax burden, the magnitude and penaltiesof the tax and the level ofcomplication ofadministrative proceduresand tax. All thesevariableshaveshownsignificantinfluence inpromotinginformality.The penaltiesmeanthe first factorinthis influence. Strong sanctionsapplywhentax paymentsare not met. The nextimportantfactoristhe tax burden, which is consideredveryhighby companies participatingin the research. They also haveeffect on informality the taxadministrative procedures. In recent yearshave increasedbureaucratic burdens, which results in greaterwork loadand consequently ina higher cost.Theemployers surveyedrated theindicatorsas determinantsfor thedecision to move toinformal setting. For this reasonit is recommended tocheck the magnitude and penalties of the tax,and consideredthatthe cumbersomeproceduresto carry out tomeettax obligations.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.