Bibliographic citations
Ampuero, N., Peñalba, L. (2017). Efectos de la exoneración del impuesto general a las ventas - IGV de las micro y pequeñas empresas del rubro maderero del distrito de Tambopata, Madre de Dios periodo 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/776
Ampuero, N., Peñalba, L. Efectos de la exoneración del impuesto general a las ventas - IGV de las micro y pequeñas empresas del rubro maderero del distrito de Tambopata, Madre de Dios periodo 2015. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/776
@misc{sunedu/3043243,
title = "Efectos de la exoneración del impuesto general a las ventas - IGV de las micro y pequeñas empresas del rubro maderero del distrito de Tambopata, Madre de Dios periodo 2015.",
author = "Peñalba Huaman, Lendy Darneli",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research, entitled “EFFECTS OF THE EXEMPTION OF THE GENERAL TAX TO SALES - IGV OF THE MICRO AND SMALL BUSINESSES OF THE RUBRO MADERERO OF THE DISTRICT OF TAMBOPATA, MOTHER OF GOD PERIOD 2015“, makes an analysis of the current situation of the Micro and small enterprises in the timber industry of the district of Tambopata, mother of God, period 2015, in which was found the general problem What are the effects of the exemption of the General Tax on Sales - IGV in the tax and economic aspects of the micro and small enterprises of the logging sector of the Tambopata district, period 2015?, being the general objective of the investigation, To determine and evaluate the effects of the Exoneration of the General Tax on Sales - IGV in the tax and economic aspects of the micro and small enterprises of the timber sector of the district of Tambopata, period 2015. The hypothesis raised to the research problem is: The effects of the exoneration of the General Tax on Sales (IGV), in the tributary and economic aspects of the district of Tambopata, favor the growth of micro and small companies in the timber sector. As for the methodology used in this research, it is a descriptive type, since it seeks to specify properties, characteristics and important features of any phenomenon to be analyzed, the research design is “Non - experimental - Transversal“ and its level of research is descriptive. The study population is 857 Micro and small timber companies operating in the Tambopata District using non-probabilistic sampling - for convenience, a sample of 60 Micro and small timber companies operating in the District of Tambopata.
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