Bibliographic citations
Quispitongo, Y., (2016). Factores que generan contingencias tributarias por deducción de gastos personales en la determinación del impuesto a la renta de la empresa Construye S. A. C. 2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10101
Quispitongo, Y., Factores que generan contingencias tributarias por deducción de gastos personales en la determinación del impuesto a la renta de la empresa Construye S. A. C. 2015 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/10101
@misc{sunedu/3027970,
title = "Factores que generan contingencias tributarias por deducción de gastos personales en la determinación del impuesto a la renta de la empresa Construye S. A. C. 2015",
author = "Quispitongo Rodríguez, Yully Leonor",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT Non-deductible expenses for tax purposes is a problem that exists for most companies in our country, especially for those companies that do not have staff trained to deal with the problem of correctly interpreting and applying the regulatory framework tax, on the other hand, the tax administration creates excessive limitations and prohibitions that affecting the economic situation of enterprices. This is because, when making purchases of goods, services, non-observance of the law is done. On the other hand, the standard does not specify the parameters set in such a way that generates the determination of a higher tax for the state and unnecessary payments from fines imposed by the SUNAT. For this investigation, it is taken as an object of study to the company CONSTRUYE SAC, of the city of Trujillo.; to establish the factors that generate tax contingencies for personal expenses deduction in determining the income tax. In this sense, the research was conducted by an analysis to the Income Statement and the regulatory framework, determining the tax contingencies considered personal expenses, a survey of attendees accounting was also performed, an interview was applied to the company administrator and the manager, analyzing the factors that lead to the inclusion of personal expenses in the determination of income tax third category. The results show that the factors that generate tax contingencies deduction of personal expenses in the determination of income tax are, lack of tax awareness, lack of training of accounting personnel. In this context it is recommended that the company conduct a tax planning in order to manage costs while avoiding tax contingencies, train their staff frequently on issues of taxation to reduce the tax contingencies thus optimizing resources.
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