Bibliographic citations
Gallegos, R., Gastañaga, N. (2019). Cumplimiento de las obligaciones laborales y tributarias en las pequeñas empresas de servicios de cafetería y repostería acogidas a REMYPE, Cusco – 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/2395
Gallegos, R., Gastañaga, N. Cumplimiento de las obligaciones laborales y tributarias en las pequeñas empresas de servicios de cafetería y repostería acogidas a REMYPE, Cusco – 2016. [Tesis]. : Universidad Andina del Cusco; 2019. https://hdl.handle.net/20.500.12557/2395
@misc{sunedu/3041932,
title = "Cumplimiento de las obligaciones laborales y tributarias en las pequeñas empresas de servicios de cafetería y repostería acogidas a REMYPE, Cusco – 2016.",
author = "Gastañaga Romero, Nayda",
publisher = "Universidad Andina del Cusco",
year = "2019"
}
The present research work was developed with the objective of determining how compliance with the labor and tax obligations of the small cafeteria and pastry companies under REMYPE has been during the 2016 period and to determine what these are. The thesis was carried out with the study of Law No. 28015 and Law No. 30056, which regulates the special labor regime (RLE) for micro and small enterprises under the national registry of micro and small enterprises (REMYPE), the tax regimes for These, magazines and web articles, and information from the data base of the Sunat, in order to know in depth about the research. The thesis is qualitative, descriptive, contextual approach, the sample taken was four companies covered by the National Registry of Micro and Small Enterprises (REMYPE), taking the quality of small business, regulated by the aforementioned laws and located in different places of our city of Cusco. With our research, the linkage of these companies belonging to the same business group was determined, not corresponding to the reduction of the payment of their labor obligations established by the Special Labor Regime (RLE), which generates a significant reduction in their personnel cost, qualified for their exclusion from REMYPE, resorting to avoidance practices for the reduction of their taxes and not exceeding the established income limits that the quality of small microenterprise and microenterprise (MYPE) gives them.
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