Ingresos por actividades ilícitas gravadas con Impuesto a la Renta mediante el método del Incremento Patrimonial No Justificado, Lambayeque 2019
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tuvo como objetivo general determinar en qué medida los ingresos por actividades ilícitas son gravados con Impuesto a la Renta mediante el método del Incremento Patrimonial No Justificado en Lambayeque, 2019, la población estudiada estuvo conformada por 14 auditores tributarios de SUNAT - Lambayeque, y por 6 especialistas tributarios, a quienes se les aplicó el cuestionario y la entrevista para la obtención de datos, siendo el diseño de la investigación no experimental, transversal, obteniéndose como resultado, que los ingresos por actividades ilícitas tales como el tráfico de drogas, contrabando, corrupción, lavado de activos, etc., son gravados significativamente con Impuesto a la Renta mediante el método del Incremento Patrimonial No Justificado; concluyéndose que los ingresos por actividades ilícitas tributan con el impuesto a la renta toda vez que, cuando la Administración Tributaria determina incrementos patrimoniales cuyo origen no pueda ser justificado por el contribuyente, los considera como renta neta no declarada por éste; no permitiendo que dichos incrementos patrimoniales sean justificados con “utilidades derivadas de actividades ilícitas”.
The general objective of this research was to determine the extent to which income from illicit activities is taxed with Income Tax through the method of Unjustified Capital Gains in Lambayeque, 2019, the study population consisted of 14 tax auditors of SUNAT - Lambayeque, and 6 tax experts, to whom the questionnaire and the interview were applied to obtain data, being the design of the non-experimental, cross-sectional research, obtaining as a result, that income from illicit activities such as drug trafficking, smuggling, corruption, money laundering, etc. , It is concluded that income from illicit activities is taxed with income tax since, when the Tax Administration determines increases in assets whose origin cannot be justified by the taxpayer, it considers them as net income not declared by the taxpayer; not allowing such increases in assets to be justified with “profits derived from illicit activities”.
The general objective of this research was to determine the extent to which income from illicit activities is taxed with Income Tax through the method of Unjustified Capital Gains in Lambayeque, 2019, the study population consisted of 14 tax auditors of SUNAT - Lambayeque, and 6 tax experts, to whom the questionnaire and the interview were applied to obtain data, being the design of the non-experimental, cross-sectional research, obtaining as a result, that income from illicit activities such as drug trafficking, smuggling, corruption, money laundering, etc. , It is concluded that income from illicit activities is taxed with income tax since, when the Tax Administration determines increases in assets whose origin cannot be justified by the taxpayer, it considers them as net income not declared by the taxpayer; not allowing such increases in assets to be justified with “profits derived from illicit activities”.
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Keywords
Incremento Patrimonial No Justificado, Impuesto, Renta, Ingresos Ilícitos