La masificación de comprobantes de pago electrónicos y su incidencia en la evasión de impuestos en la Intendencia Regional - La Libertad período 2021
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tiene como objetivo determinar el impacto de la
masificación de comprobantes de pago electrónicos en la reducción de la evasión de
impuesto, en la IR La Libertad, periodo 2021, estudio tipo descriptivo correlacional, diseño
no experimental de corte transversal.
La población estuvo conformada por una muestra de 210 funcionarios tributarios y 165
encuestados.
En los resultados se determinó que la masificación de comprobantes electrónicos es un
instrumento clave, que SUNAT ha implementado para combatir la evasión fiscal en el
Perú, ya que la información declarada en documentos electrónicos servirá como insumo, lo
que permite controlar el cumplimiento de sus obligaciones tributarias y por ende generan
mayor recaudación de los ingresos fiscales; además se busca identificar los principales
componentes de la evasión de impuestos que son los facturas no reales, omisión de ventas
y gastos no deducibles.
Finalmente se concluyó que la masificación de Comprobantes de pago electrónico incide
positivamente en la reducción de la evasión tributaria, ya que brinda una visión en tiempo
real de las operaciones realizadas, es posible realizar una migración continua de la
información para detectar las operaciones simuladas y eliminar la emisión errónea de
comprobantes de pago.
The objective of this research work is to determine the impact of the massification of electronic payment receipts on the reduction of tax evasion, in the IR La Libertad, period 2021, descriptive correlational study, non-experimental cross-sectional design. The population was made up of a sample of 210 tax officials and 165 respondents. The results determined that the massification of electronic receipts is a key instrument that SUNAT has implemented to combat tax evasion in Peru, since the information declared in electronic documents will serve as input, allowing it to control compliance with its obligations. taxes and therefore generate greater collection of tax revenues; In addition, it seeks to identify the main components of tax evasion, which are non-real invoices, omission of sales and non-deductible expenses. Finally, it was concluded that the massification of electronic payment receipts has a positive impact on the reduction of tax evasion, since it provides a real-time view of the operations carried out, it is possible to carry out a continuous migration of the information to detect simulated operations and eliminate the erroneous issuance of payment vouchers.
The objective of this research work is to determine the impact of the massification of electronic payment receipts on the reduction of tax evasion, in the IR La Libertad, period 2021, descriptive correlational study, non-experimental cross-sectional design. The population was made up of a sample of 210 tax officials and 165 respondents. The results determined that the massification of electronic receipts is a key instrument that SUNAT has implemented to combat tax evasion in Peru, since the information declared in electronic documents will serve as input, allowing it to control compliance with its obligations. taxes and therefore generate greater collection of tax revenues; In addition, it seeks to identify the main components of tax evasion, which are non-real invoices, omission of sales and non-deductible expenses. Finally, it was concluded that the massification of electronic payment receipts has a positive impact on the reduction of tax evasion, since it provides a real-time view of the operations carried out, it is possible to carry out a continuous migration of the information to detect simulated operations and eliminate the erroneous issuance of payment vouchers.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History