Bibliographic citations
Luque, M., Chacón, E. (2019). El Régimen Mype Tributario y su impacto financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/628032
Luque, M., Chacón, E. El Régimen Mype Tributario y su impacto financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/628032
@misc{sunedu/3009046,
title = "El Régimen Mype Tributario y su impacto financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017",
author = "Chacón Ramos, Elvia Noemi",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The objective of this research work is to determine the Mype Tax Regime and its impact on the financial statements of companies in the hairdressing sector of Miraflores district, 2017, for this it is essential to carry out an analysis of the Law and its regulations, in this their requirements, obligations, the payment of their taxes and their financial impact. This work is made up of 5 chapters that are: Chapter I Theoretical framework, an investigation of primary sources is carried out, where concepts of the tax code, tax regimes and others are developed where the Law is contextualized, and the relation and impact that originates to the financial information of the company. Chapter II Research plan, the problematic situation of the thesis, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses are presented. Chapter III Research methodology, the population was defined, the sample for the qualitative and quantitative investigations of this thesis. Chapter IV Research development, research is carried out through an in-depth interview with experts in the tax and financial field in advising companies considered Mypes, which is aimed at this research work; surveys to companies of this heading and the practical development of this one. Chapter V Analysis of results, the analysis of the instruments and practical case is carried out; we conclude with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and Chi square, after we have made this analysis, we conclude according to the hypotheses, according to the general hypothesis that the Mype Tax Regime has an impact In the Financial Statements of the companies of the hairdressing sector in the district of Miraflores, year 2017, it is also concluded according to the specific hypothesis that the reception, the formal obligations and the declaration and payment of taxes of the Mype Tax Regime have an impact on the Financial Statements of These companies; All these statements are confirmed in the analysis of the financial ratios that vary according to the tax regime to which they belong.
This item is licensed under a Creative Commons License