Arismendis, M., Paiva, L. (2021). Planeamiento tributario y su incidencia en la deducción de mermas de Negocios Pesqueros Aarón E.I.R.L, provincia Paita, año 2020 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/8047
Arismendis, M., Paiva, L. Planeamiento tributario y su incidencia en la deducción de mermas de Negocios Pesqueros Aarón E.I.R.L, provincia Paita, año 2020 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2021. https://hdl.handle.net/20.500.12759/8047
title = "Planeamiento tributario y su incidencia en la deducción de mermas de Negocios Pesqueros Aarón E.I.R.L, provincia Paita, año 2020",
author = "Paiva Macalupu, Lynn Brillit",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2021"
The objective of this investigation is to determine the incidence of the tributary planning in the deduction of decreases of Negocios Pesqueros Aarón E.I.R.L, Paita 2020; it is a quantitative study, by means of a quasi-experimental design - pre- and post-test. The main result obtained was that up to now the company has not defined a procedure for the losses, therefore, the calculation of losses is being carried out in an inadequate way under a 2% assumption, and therefore it is not accepted as a deductible expense because it does not have the support required by the Tax Administration, this means that in this case the amount for losses generates a greater payment of the income tax. Once the results of the application of the interview and documentary analysis were obtained, the hypothesis raised in the study was accepted by means of the Student T statistical analysis, where it is demonstrated that tax planning has a positive impact on the deduction of losses. It is concluded that the five tax strategies proposed for the correct deduction of losses are favorable for the company because they optimize the income tax, given that at the beginning the company calculated a tax of S/. 400,683.99 while with the tax planning the tax to be paid would be S/. 252,394.29 which would be demonstrated in the statement of income, presenting a tax saving of S/. 148289.70.
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