Bibliographic citations
Calampa, C., Chamorro, L. (2019). El Sistema de Detracciones y su impacto tributario y financiero en las empresas de acabados de textiles en el Cercado de Lima, año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/628031
Calampa, C., Chamorro, L. El Sistema de Detracciones y su impacto tributario y financiero en las empresas de acabados de textiles en el Cercado de Lima, año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/628031
@misc{sunedu/3009043,
title = "El Sistema de Detracciones y su impacto tributario y financiero en las empresas de acabados de textiles en el Cercado de Lima, año 2017",
author = "Chamorro Torres, Lidia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present investigation was elaborate with the purpose of evaluating the tributary and financial impact of the System of Detraction in the companies of Rendering of Services of Lima. For this reason, the development of the work is based on the current legislation of the Detraction System, its application, mechanism and implications, topics that will be developed in the present work, for which the research is oriented as follows: In the first chapter, we elaborate the theoretical framework, based on information from various sources related to the subject, which will be useful to describe our variables. In the second chapter, the problem, the objectives and the hypothesis are raised. In the third chapter, the type of research to be used is defined, as well as the variables for research. In the fourth chapter, the development of the research is carried out through in-depth interviews, surveys and the case study. In the fifth chapter, the analysis of the obtained results is carried out and we evaluate together with the hypotheses and the determined objectives. Finally, after the analysis of data, we have concluded that the deduction system impacts tax and to a certain extent financially, in the companies providing services in the Cercado de Lima.
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