La informalidad en los negocios del mercado modelo de Pariñas - Talara, inscritas en el nuevo Régimen Único Simplificado, 2014
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como objetivo principal Analizar la situación tributaria y la
informalidad de los negocios en el Mercado Modelo de Pariñas - Talara, inscritos en el nuevo
Régimen Único Simplificado (RUS) en el año 2014; se trata de un estudio descriptivo con
un diseño no experimental, la muestra es de 24 comerciantes; se utilizó una encuesta como
instrumento para poder recabar la información. Los hallazgos obtenidos sobre los negocios
del Mercado Modelo de Pariñas – Talara, inscritas en el NRUS, permiten tomar
conclusiones como que, la cuota tributaria que pagan los contribuyentes del Mercado
Modelo de talara pertenecientes al NRUS no está conforme, porque de acuerdo al nivel de
compras y ventas que estos tienen mensualmente no están cancelando el impuesto (cuota)
que deberían, quedando demostrado que el perfil económico que han adoptado estos
contribuyentes no es el más adecuado, ni consciente. Asimismo, una de las razones por las
cual los negocios del Mercado Modelo de Talara prefieren inscribirse en el Nuevo Régimen
Único Simplificado y no en otro régimen tributario es porque, para estos contribuyentes les
parece este régimen el más conocido, adoptándolo en el mismo Mercado como una manera
de dar inicio a sus actividades económicas, además de saber que, estos contribuyentes no
tienen la mínima responsabilidad en orientarse y adquirir nuevos conocimientos acerca de
su respectivo régimen. Por otra parte, El 65% de los comercios registrados en el nuevo
régimen simplificado que pertenecen al mercado modelo situados en la ciudad de Talara,
retribuyen mensualmente S/. 20 soles como tributo, sin embargo, está cuota debería ser
diferente, y esto se genera debido a una desordenada determinación en las cuotas del nuevo
RUS, debido a que no emplean los recursos necesarios para poder recaudar de manera
precisa ingresos mensuales y que se puedan tributar con una cuota exacta y real de manera
justa. Por último, la investigación concluye que en los negocios del Mercado Modelo de
Pariñas – Talara, inscritas en el nuevo RUS 2014, existe un alto índice de informalidad.
The main objective of this research was to analyze the tax situation and the informality of businesses in the Pariñas - Talara Model Market, registered in the new Simplified Single Regime (RUS) in 2014; This is a descriptive study with a nonexperimental design, the sample is 24 merchants; A survey was used as an instrument to collect information. The findings obtained on the businesses of the Pariñas Model Market - Talara, registered in the NRUS, allow us to draw conclusions such as that the tax rate paid by the taxpayers of the Talara Model Market belonging to the NRUS is not in accordance, because according to the level of purchases and sales that they have monthly are not paying the tax (quota) that they should, demonstrating that the economic profile that these taxpayers have adopted is not the most appropriate, nor conscious. Likewise, one of the reasons why businesses in the Talara Model Market prefer to register in the New Simplified Single Regime and not in another tax regime is because, for these taxpayers, this regime seems to be the best known, adopting it in the same Market as a way to start their economic activities, in addition to knowing that these taxpayers do not have the slightest responsibility in orienting themselves and acquiring new knowledge about their respective regime. On the other hand, 65% of the businesses registered in the new simplified regime that belong to the model market located in the city of Talara, pay S/. 20 soles as a tribute, however, this fee should be different, and this is generated due to a disorderly determination in the fees of the new RUS, because they do not use the necessary resources to be able to accurately collect monthly income and that it can be pay an exact and real amount in a fair manner. Finally, the investigation concludes that in the businesses of the Pariñas – Talara Model Market, registered in the new RUS 2014, there is a high rate of informality.
The main objective of this research was to analyze the tax situation and the informality of businesses in the Pariñas - Talara Model Market, registered in the new Simplified Single Regime (RUS) in 2014; This is a descriptive study with a nonexperimental design, the sample is 24 merchants; A survey was used as an instrument to collect information. The findings obtained on the businesses of the Pariñas Model Market - Talara, registered in the NRUS, allow us to draw conclusions such as that the tax rate paid by the taxpayers of the Talara Model Market belonging to the NRUS is not in accordance, because according to the level of purchases and sales that they have monthly are not paying the tax (quota) that they should, demonstrating that the economic profile that these taxpayers have adopted is not the most appropriate, nor conscious. Likewise, one of the reasons why businesses in the Talara Model Market prefer to register in the New Simplified Single Regime and not in another tax regime is because, for these taxpayers, this regime seems to be the best known, adopting it in the same Market as a way to start their economic activities, in addition to knowing that these taxpayers do not have the slightest responsibility in orienting themselves and acquiring new knowledge about their respective regime. On the other hand, 65% of the businesses registered in the new simplified regime that belong to the model market located in the city of Talara, pay S/. 20 soles as a tribute, however, this fee should be different, and this is generated due to a disorderly determination in the fees of the new RUS, because they do not use the necessary resources to be able to accurately collect monthly income and that it can be pay an exact and real amount in a fair manner. Finally, the investigation concludes that in the businesses of the Pariñas – Talara Model Market, registered in the new RUS 2014, there is a high rate of informality.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History