Bibliographic citations
Rojas, Y., (2016). Ley de promoción de la inversión de la amazonía y los efectos tributarios del impuesto general a las ventas, en empresas dedicadas a la venta de combustible en la provincia de la Convención Quillabamba Cusco, periodo 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/469
Rojas, Y., Ley de promoción de la inversión de la amazonía y los efectos tributarios del impuesto general a las ventas, en empresas dedicadas a la venta de combustible en la provincia de la Convención Quillabamba Cusco, periodo 2015. [Tesis]. : Universidad Andina del Cusco; 2016. https://hdl.handle.net/20.500.12557/469
@misc{sunedu/3042582,
title = "Ley de promoción de la inversión de la amazonía y los efectos tributarios del impuesto general a las ventas, en empresas dedicadas a la venta de combustible en la provincia de la Convención Quillabamba Cusco, periodo 2015.",
author = "Rojas Rozas, Yesmin Yhymy",
publisher = "Universidad Andina del Cusco",
year = "2016"
}
This research work aims to determine how the Law on Investment Promotion in the Amazon N° 27037, generates tax purposes Tax General to the IGV Sales., In companies engaged in the sale of fuel in the province of the Convention Quillabamba Cusco 2015 period. Law N° 27037 was made in order to promote sustainable and comprehensive development of the Amazon setting out the conditions for public investment and promoting private which investment falls under Articles 68 ° and 69 ° of the Constitution policy Peru, it should be noted that these, tax incentives were mainly associated to the reduction of income tax (IR) third category, the exemption from the general sales tax (IGV) to trade in certain goods and services, and the deletion of certain other taxes, but that over time some taxpayers, distort the scope of the Act, to make the misuse of tax incentives, tax evasion and avoidance among others. The methodologies used for this research were as follows: Method. Inductive type of research: Applied, with quantitative approach, descriptive and non experimental design scope, based on data obtained from the data collection instruments (questionnaires and surveys). The result of processing the data collection instruments are the underlying tables, graphs and comments are part of the body work. Among the techniques to be used in this research are surveys and instruments used were questionnaires and interviews, which have been tested for validity, data collected in the field work were analyzed and Excel and processed using the statistical program “SPSS“ latest version. On the other hand the execution of the research is presented, which through tables, charts, analysis and interpretation of the results which form the basis of the conclusions and recommendations. Finally, the main conclusion was arrival is: The Law on Investment Promotion in the Amazon N° 27037 effectively generates tax purposes Tax General to the IGV Sales, in companies engaged in the sale of fuel in the province. of Quillabamba Cusco Convention, such as tax evasion and avoidance, by not complying with the rules of payment vouchers, not to declare their total income and the misuse of tax incentives, to not request the tax refund, or diverted fuel to other regions, as can be seen in the results of the chapter research IV., table and graphic No 13 where regarding the tax effects generated by the law of Investment Promotion in the Amazon is observed, 65% of respondents believe that effectively generates tax evasion and avoidance, 20% do not know no opinion, 10% consider that generates the misuse of tax incentives and black sale of oil and 5% consider that generates illegal trade hydrocarbon. The author.
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