Bibliographic citations
Cárdenas, J., (2022). Determinación del precio de venta y su incidencia en la evasión tributaria de las MYPES comerciales de Mesa Redonda Cercado de Lima, 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1958
Cárdenas, J., Determinación del precio de venta y su incidencia en la evasión tributaria de las MYPES comerciales de Mesa Redonda Cercado de Lima, 2019 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1958
@misc{sunedu/3337716,
title = "Determinación del precio de venta y su incidencia en la evasión tributaria de las MYPES comerciales de Mesa Redonda Cercado de Lima, 2019",
author = "Cárdenas Concha, Juan Pedro",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
In the current thesis that is developed entitled "Determination of the sale price and its incidence with the tax evasion of the commercial Mypes of Mesa Redonda, Cercado de Lima, 2019" where its primary objective is: to determine the relationship between the sale price and Tax evasion in merchants dedicated to the wholesale and retail sale of toys in the Round Table Gallery, 2019. The thesis has a descriptive - correlative point of view, establishing a statistical relationship with a non-experimental cross-sectional design, having as a population the merchants of the Mesa Redonda gallery, considering the population dedicated to the sale of toys. In the current thesis, the technique used is the survey and to collect the information, a questionnaire is developed which contains a total of 16 items for the 2 variables. For the result, the survey was applied where a (Rho = 0.604) was achieved, which represents a high conformity. In addition, it is concluded that when analyzing the relationships of the variables are positive, they show that on the part of the sale prices there would also be spaces to be able to evade taxes.
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