Bibliographic citations
Ramos, F., Jimenez, T. (2021). Análisis de la reforma tributaria y su influencia en la recaudación tributaria de las microempresas [Trabajo de investigación, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/655110
Ramos, F., Jimenez, T. Análisis de la reforma tributaria y su influencia en la recaudación tributaria de las microempresas [Trabajo de investigación]. : Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/655110
@misc{sunedu/3093161,
title = "Análisis de la reforma tributaria y su influencia en la recaudación tributaria de las microempresas",
author = "Jimenez Vilcayauri, Thalía Gladys",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
This paper will analyze the tax regimes related to microenterprises in Peru. In addition to the results obtained, this research will depend on the inspection of national antecedents, to understand the magnitude of the problem; and also on the review of international antecedents, to take into account the way in which other Latin American countries have faced this issue and the steps they have taken. The importance of researching this topic lies in the immediate effects on the tax administration and taxpayers. This influence on tax administration is mainly due to the high level of informality in the country, caused by tax evasion and avoidance. This usually means that only a part of those taxpayers have a tax burden and the other part of those taxpayers enjoy the benefits without any obligation before the tax authorities. In this sense, we will focus specifically on the evaluation of the New Simplified Single Regime (NRUS) and the Mype Regime, as well as the impact they have on tax collection, especially on micro-enterprises, which represent the largest percentage of the Peruvian industrial participation. For this purpose, the conceptual framework will be analyzed, as well as the regulatory framework that has regulated micro-enterprises throughout the decades. Finally, the conclusions to the present work and the critical opinion with respect to the problem examined will be presented.
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