Régimen Mype tributario y su incidencia en la capacidad contributiva de la microempresas de agencias turísticas en Trujillo - La Libertad, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación de tipo práctica y aplicativa con fundamentos teóricos,
normas legales, estudios previos, teorías y datos de campo, tuvo como objetivo determinar
la incidencia del Régimen MYPE Tributario (RMT) en la capacidad contributiva de las
microempresas de agencias turísticas en Trujillo-La Libertad, 2023. Las variables que se han
delimitado fueron el régimen MYPE tributario como variable independiente y la capacidad
contributiva como variable dependiente y a través del análisis de los datos obtenidos se pudo
verificar la hipótesis presentada en esta investigación. Para demostrar la relación y
comportamiento entre ambas variables se aplicó una encuesta estructurada, así mismo, la
población estuvo compuesta por 182 microempresas de agencias turísticas en Trujillo-La
Libertad, a partir de las cuales se realizó un muestreo por conveniencia tomando 10 unidades
empresariales, siendo estas las más representativas ubicadas en los alrededores del centro
histórico de Trujillo, los contadores fueron los encargados de responder dicha encuesta. Los
resultados obtenidos demuestran el RMT incide de forma positiva y significativa en la
capacidad contributiva de las microempresas de agencias turísticas, por otro lado, con un
80% se respalda la contribución al crecimiento económico del país y un 90% considera
favorable para su tipo de empresa, lo cual destacó su impacto positivo en la gestión financiera
y contributiva; también el 80% de los empresarios percibe que la SUNAT respeta
adecuadamente su capacidad contributiva, y el 100% considera que los ingresos de sus
negocios les otorgan la capacidad económica necesaria para cumplir con sus obligaciones
tributarias. La correlación notable (Rho = 0.889) entre el RMT y la capacidad contributiva
respalda la fuerte relación entre ambas variables. Por todo ello, los resultados sugieren que
el RMT tiene un impacto positivo en la capacidad contributiva de las microempresas
turísticas. Sin embargo, para fortalecer aún más este régimen, es necesario la
implementación de medidas específicas que fomenten la formalización, brinden capacitación
fiscal y promuevan la transparencia tributaria, con el objetivo de optimizar la contribución
fiscal y el desarrollo sostenible de estas entidades.
The present practical and applied research work with theoretical foundations such as legal norms, previous studies, theories and field data, aimed to determine the impact of the MYPE Tax Regime (RMT) on the tax capacity of micro-enterprises of tourist agencies in Trujillo- La Libertad, 2023. The variables that have been delimited were the MYPE tax regime as an independent variable and the tax capacity as a dependent variable and through the analysis of the data obtained it was possible to verify the hypothesis presented in this research. To demonstrate the relationship and behavior between both variables, a structural survey was applied, likewise, the population was made up of 182 micro-enterprises of tourist agencies in Trujillo-La Libertad, from which a convenience sampling was carried out taking 10 business units, these being the most representative ones located in the surroundings of the historic center of Trujillo, the accountants were in charge of answering said survey. The results obtained show that the RMT has a positive and significant impact on the tax capacity of micro-enterprises of tourist agencies. On the other hand, 80% support the contribution to the economic growth of the country and 90% consider it favorable for their type of company, which highlighted its positive impact on financial and tax management. Also, 80% of entrepreneurs perceive that SUNAT adequately respects their tax capacity, and 100% consider that the income from their businesses gives them the necessary economic capacity to comply with their tax obligations. The notable correlation (Rho = 0.889) between the RMT and the tax capacity supports the strong relationship between both variables. Therefore, the results suggest that the RMT has a positive impact on the tax capacity of micro-enterprises of tourism. However, to further strengthen this regime, it is necessary to implement specific measures that encourage formalization, provide tax training and promote tax transparency, with the aim of optimizing the tax contribution and sustainable development of these entities.
The present practical and applied research work with theoretical foundations such as legal norms, previous studies, theories and field data, aimed to determine the impact of the MYPE Tax Regime (RMT) on the tax capacity of micro-enterprises of tourist agencies in Trujillo- La Libertad, 2023. The variables that have been delimited were the MYPE tax regime as an independent variable and the tax capacity as a dependent variable and through the analysis of the data obtained it was possible to verify the hypothesis presented in this research. To demonstrate the relationship and behavior between both variables, a structural survey was applied, likewise, the population was made up of 182 micro-enterprises of tourist agencies in Trujillo-La Libertad, from which a convenience sampling was carried out taking 10 business units, these being the most representative ones located in the surroundings of the historic center of Trujillo, the accountants were in charge of answering said survey. The results obtained show that the RMT has a positive and significant impact on the tax capacity of micro-enterprises of tourist agencies. On the other hand, 80% support the contribution to the economic growth of the country and 90% consider it favorable for their type of company, which highlighted its positive impact on financial and tax management. Also, 80% of entrepreneurs perceive that SUNAT adequately respects their tax capacity, and 100% consider that the income from their businesses gives them the necessary economic capacity to comply with their tax obligations. The notable correlation (Rho = 0.889) between the RMT and the tax capacity supports the strong relationship between both variables. Therefore, the results suggest that the RMT has a positive impact on the tax capacity of micro-enterprises of tourism. However, to further strengthen this regime, it is necessary to implement specific measures that encourage formalization, provide tax training and promote tax transparency, with the aim of optimizing the tax contribution and sustainable development of these entities.
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Keywords
Régimen MYPE tributario, Capacidad contributiva, Beneficios tributarios, Capacidad económica, Obligaciones tributarias