Bibliographic citations
Pretel, M., Naveda, R. (2023). Regímenes tributarios aplicables para Mypes y su impacto en la determinación de Impuestos correspondientes en el sector textil de Gamarra 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673444
Pretel, M., Naveda, R. Regímenes tributarios aplicables para Mypes y su impacto en la determinación de Impuestos correspondientes en el sector textil de Gamarra 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/673444
@misc{sunedu/3636242,
title = "Regímenes tributarios aplicables para Mypes y su impacto en la determinación de Impuestos correspondientes en el sector textil de Gamarra 2021",
author = "Naveda De La Cruz, Ruth Noemi",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main purpose of the research work presented below is to specify the way in which the applicable tax regimes for Mypes impact the determination of Taxes in the textile sector of Gamarra in the period 2021. The present investigation is proposed under the premise that in the In the Gamarra textile sector, Mype s represent more than 80% of the total type of companies in which informality predominates. In this way, the congress raised a project of Law No. 583-2021, which consists of establishing a new simplified Income Tax regime for smaller companies with the purpose of increasing fiscal and financial collection and combating with the informality. For this reason, the present research work was developed to determine the impact of the approval of said bill through quantitative and qualitative approaches such as surveys of Mypes in the Gamarra textile sector and interviews with tax specialists, respectively. Finally, after data collection, it was determined that the applicable tax regimes for MSEs impact the determination of Taxes in the textile sector of Gamarra, 2021. The formalization procedures, tax regime features, and the scope of obliged subjects of the independent variable have an influence on the calculation of income taxes and general sales tax for enterprises in the textile industry.
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