La bancarización y su efecto en el crédito fiscal del IGV en ferreterías, distrito la esperanza, años 2020 al 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tiene como finalidad poder identificar cuáles pueden ser los posibles efectos de no usar de manera correcta la bancarización, es decir, por hacer caso omiso a lo que establece o impone esta nueva actualización de la Ley N°28194: Ley para la lucha contra la evasión y para la formalización de la economía, que se da mediante el decreto Legislativo N°1529. Debido a que, la costumbre de los pagos en efectivo en las ferreterías del distrito La Esperanza está generando malestar, ya que es una operación real, y que de no cumplir tal como señala la ley, se ven afectados en su crédito fiscal de su IGV. Dicha investigación al ser una investigación descriptiva de enfoque cualitativo, se empleó como técnica la encuesta, aplicando como instrumento el cuestionario, lo cual nos permitió estudiar y procesar los datos numéricos obtenidos. Es por ello que, con los datos obtenidos y el análisis de estos, se pudo identificar porque la bancarización causa efecto en el crédito fiscal del IGV en las ferreterías del distrito La Esperanza, periodo 2020 al 2022.Y se pudo llegar a la conclusión que es debido a la falta de conocimientos en el cambio en los parámetros establecidos en esta nueva normativa, del Decreto Legislativo N°1529 y las actualizaciones correspondientes dentro de sus periodo, también el mal registro y verificación por el área contable de los comprobantes de pago al no estar bancarizados, conllevan a la obtención de multas y sanciones por arte de la administración tributaria.
ABSTRACT The purpose of this research work is to be able to identify what the possible effects may be of not using banking services correctly, that is, of ignoring what is established or imposed by this new update of Law No. 28194: Law for the fight against evasion and for the formalization of the economy, which occurs through Legislative Decree No. 1529. Because the custom of cash payments in the hardware stores of the La Esperanza district is generating discomfort, since it is a real operation, and if they do not comply as stated by law, their VAT tax credit is affected. This research being a descriptive research with a qualitative approach, the survey was used as a technique, applying the questionnaire as an instrument, which allowed us to study and process the numerical data obtained. That is why, with the data obtained and its analysis, it was possible to identify why bankization has an effect on the VAT tax credit in the hardware stores of the La Esperanza district, period 2020 to 2022. And it was possible to reach the conclusion that It is due to the lack of knowledge in the change in the parameters established in this new regulation, of Legislative Decree No. 1529 and the corresponding updates within its period, also the poor registration and verification by the accounting area of the payment vouchers to the Not being banked leads to fines and sanctions from the tax administration.
ABSTRACT The purpose of this research work is to be able to identify what the possible effects may be of not using banking services correctly, that is, of ignoring what is established or imposed by this new update of Law No. 28194: Law for the fight against evasion and for the formalization of the economy, which occurs through Legislative Decree No. 1529. Because the custom of cash payments in the hardware stores of the La Esperanza district is generating discomfort, since it is a real operation, and if they do not comply as stated by law, their VAT tax credit is affected. This research being a descriptive research with a qualitative approach, the survey was used as a technique, applying the questionnaire as an instrument, which allowed us to study and process the numerical data obtained. That is why, with the data obtained and its analysis, it was possible to identify why bankization has an effect on the VAT tax credit in the hardware stores of the La Esperanza district, period 2020 to 2022. And it was possible to reach the conclusion that It is due to the lack of knowledge in the change in the parameters established in this new regulation, of Legislative Decree No. 1529 and the corresponding updates within its period, also the poor registration and verification by the accounting area of the payment vouchers to the Not being banked leads to fines and sanctions from the tax administration.
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Keywords
Ley N°28194, Bancarización, Crédito fiscal, Comprobantes de pago, IGV