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Obligaciones Tributarias y su Influencia en la Recaudación Fiscal de las Micro y Pequeñas Empresas
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The purpose of the research entitled: "Tax obligations and their influence on the tax collection of micro and small enterprises" was to reflect the influence of tax obligations on tax collection, it also seeks to reduce informality, and expand the tax base by means of benefits granted to micro and small enterprises that are included in the tax regimes, with the purpose of increasing tax collection. The structure was developed on the basis of four chapters, CHAPTER I deals with the problem statement, formulation, objectives and justification, CHAPTER II covered the background of the study, theoretical bases on the research topic, conceptual bases, definition of terms, hypothesis, variables and the operationalization of variables, CHAPTER III contains the materials and methods used in this study and finally CHAPTER IV dealt with the discussion of results, analysis of the information and hypothesis testing. The final part of this study includes the conclusions, recommendations, bibliographical references and annexes.
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Keywords
- Economics, finance, business & management
- Obligaciones tributarias
- recaudación fiscal
- SUNAT
- tributos
Links
DOI: 10.55813/egaea.l.2022.35Editions