Bibliographic citations
Zapata, Y., (2020). El régimen de restitución de derechos arancelarios (drawback) como factor de competitividad en el sector exportador de pisco, durante el periodo 2008 al 2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4137
Zapata, Y., El régimen de restitución de derechos arancelarios (drawback) como factor de competitividad en el sector exportador de pisco, durante el periodo 2008 al 2018 []. PE: Universidad Tecnológica del Perú; 2020. https://hdl.handle.net/20.500.12867/4137
@misc{sunedu/3033763,
title = "El régimen de restitución de derechos arancelarios (drawback) como factor de competitividad en el sector exportador de pisco, durante el periodo 2008 al 2018",
author = "Zapata Huayta, Yemen",
publisher = "Universidad Tecnológica del Perú",
year = "2020"
}
The main objective of this thesis is to determine the impact of the drawback regime as a factor of competitiveness in the pisco export sector, during the period 2008 to 2018. The methodology used was mixed, that is, a quantitative and qualitative approach, due to the nature of the study of the research work. A referential population made up of pisco exporters was used, which accept and do not benefit from the drawback customs regime. The study is exempt from a statistical sample because the research focuses on the identification, collection, description, analysis, processing and interpretation of the data obtained and collected by the National Superintendence of Customs and Tax Administration (SUNAT), in addition to interviews which will serve as additional information and support for the results of this thesis. Information search techniques were systematic observation, unstructured interview, and documentary research. It is concluded that the impact of the tariff refund regime (drawback) on the competitiveness of the pisco export sector is low, due to the fact that the customs drawback regime represents an incentive for pisco exporters, however it is not an essential determining factor for the improvement in the competitiveness of pisco exports.
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