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Mostrando ítems 21-30 de 1475
Los Acuerdos de Intercambio de Información Tributaria y su Implementación en el PerúThe Tax Information Exchange Agreements and their Implementation in Peru
(Pontificia Universidad Católica del PerúPE, 2018)
An economic model of tax compliance with individual morality and group conformity
(Centro de Investigación y Docencia Económicas, División de Administración Pública, 2020)
Legalism and creativity: tax non-compliance in the eyes of the economic elite
(ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD, 2019)
This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers' subjectivities. Drawing from the case of Chile ...
Legalism and creativity: tax non-compliance in the eyes of the economic elite
(ROUTLEDGE, 2019-01)
This paper analyzes elite tax compliance from a sociological perspective in order to examine how different tax behaviors are justified or how they embody different taxpayers' subjectivities. Drawing from the case of Chile ...
La cultura tributaria y su relación con el cumplimiento de las obligaciones tributarias de los comerciantes de las galerías de Gamarra
(Universidad de Ciencias y Humanidades (UCH)PE, 2024)
La problemática indagada se centra en las galerías de Gamarra, puesto que, se observa el incumplimiento tributario de un sector de los comerciantes, tanto de las obligaciones sustanciales como de las formales, ya que, ...
Assessment of fiscal effort and voluntary tax compliance in Peru
(Universidad Católica de ColombiaCO, 2020)
This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research ...
Estrategias de facilitación de la SUNAT y su influencia en el cumplimiento tributario de los contribuyentes durante el período 2001- 2011
(Universidad Inca Garcilaso de la Vega, 2013-11-02)
La investigación tiene como objetivo determinar las influencias de las estrategias de facilitación de la SUNAT en el cumplimiento tributario de los contribuyentes durante el periodo 2001 al 2011. Se utilizó para alcanzar ...
Using small businesses for individual tax planning: evidence from special tax regimes in Chile.
Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to avoid ...
Value Added Tax: Do Enforcement Mechanisms Improve Compliance?
(Universidad de LimaPerú, 2015)
Value Added Tax (VAT) is one of the main sources of internal
revenues in Peru and most countries in Latin America.
Since the market in Peru shows a high heterogeneity in terms of fi rms’ size
and their economic transactions, ...