Gestión para la recaudación de impuestos municipales: diagnóstico y propuesta

Chávez-Díaz, Jorge Miguel; Bonilla Migo, Abraham; Monterroso Unuysuncco, Nilda Irma; Romero-Carazas, Rafael

doi:10.52080/rvgluz.28.103.9

Cited by 4 publications

(2 citation statements)

References 31 publications

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“…Loa et al (2023) assures that with a good environmental plan that involves adequate environmental education in each department of Peru, it is possible to improve the prevention of environmental impacts. An environmental plan could even benefit the management of municipal taxes (Chávez-Díaz et al, 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

Peláez-Santi,

Velarde-Robles,

Peláez-Callalli

et al. 2024

Intl. J. Rel.

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The general objective is to determine how the Environmental Cost influences the Environmental Management in the non-primary Industrial Companies of the District of Abancay, period 2024. The hypothetical-deductive method was used, with a quantitative approach, the scope is correlational-causal, and the design is non-experimental-cross-sectional. The population is made up of 882 taxpayers registered in the database of the Peruvian Tax Administration - SUNAT, in the economic activity of non-primary industries, in the District of Abancay, period 2024. The sample is 268, and the unit of analysis was 239 managers surveyed involved in the area of production. A survey was used, using a Likert scale questionnaire. It was concluded that the research has obtained significant results that demonstrated that the Environmental Cost influences the Environmental Management in the non-primary Industrial Companies of the District of Abancay, period 2024, in the directions of prevention, control and image costs. The recommendations point towards timely implementations and follow-ups.

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Section: Literature Reviewmentioning

confidence: 99%

Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

Peláez-Santi,

Velarde-Robles,

Peláez-Callalli

et al. 2024

Intl. J. Rel.

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“…La política tributaria y el crecimiento económico están estrechamente relacionados, ya que los impuestos son una herramienta clave utilizada por los gobiernos para financiar el gasto público y para influir en la actividad económica de un país. Considerando que los impuestos son una fuente importante de ingresos para el gobierno, que se utilizan para financiar el gasto público en infraestructura, educación, salud, seguridad y otros servicios esenciales, su carácter es obligatorio (Chávez, et al, 2023). Un sistema tributario bien diseñado y eficiente puede proporcionar los recursos necesarios para respaldar el crecimiento económico a través de inversiones en proyectos que impulsan la productividad y el desarrollo.…”

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Ecuador: Política tributaria y su incidencia en el crecimiento económico, 2012-2022

León-Serrano,

Briceño-Reyes,

Bustos-Elizalde

et al. 2023

revista

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El presente artículo tuvo el objetivo principal de describir la incidencia de la política tributaria en el crecimiento económico de la economía ecuatoriana durante el período 2012-2022, además se enfocó como alcance de la investigación en comprender la política tributaria como un instrumento de mejora del bienestar social evaluando la efectividad de las medidas implementadas. De esta forma la metodología aplicada fue cuantitativa y de enfoque correlacional con análisis de modelo de regresión lineal múltiple determinando la eficiencia en la recaudación fiscal. Los resultados mostraron una relación directamente proporcional entre el Impuesto al Valor Agregado (IVA), Impuesto sobre la Renta (ISR), Impuesto a la Salida de Divisas (ISD), Impuesto a los Consumos Especiales (ICE) y el Producto Interno Bruto (PIB), el alto coeficiente de determinación (R2=0.934) significó la efectividad del modelo econométrico. Lo anterior permitió concluir, que los ingresos fiscales fueron una parte significativa del PIB durante los años de estudio y se estableció que una política fiscal restrictiva con el incentivo de mantener o reducir los impuestos estimula la inversión, consumo y producción.

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Decision-Making and its Impact on Managerial Accounting in a Peruvian Mype

Romero-Carazas,

León-Ramírez,

Alvarez-Ríos

et al. 2023

J. of Law and Sust. Develop.

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Objective: The objective of this research was to determine the impact of managerial accounting on decision making in a small company in the food sector in West Lima. Theoretical framework: small companies in this sector have serious problems of administrative management, production, high talent turnover and precarious financial controls because their owners do not take into account the risks of investing in order to grow rapidly. Methodology: The study was based on a quantitative, applied, non-experimental, causal correlational, cross-sectional approach. The sample consisted of the organisation's financial statements. Documentary analysis and the documentary guide were used as techniques. The questionnaire was used as an instrument. In addition, the coefficients of the structural model to clarify the impact of management accounting on decision making will be used for hypothesis testing. In order to consequently establish the goodness-of-fit indicators of the structural model to establish the degree of incidence between the variables. This will be achieved by using the statistical software Amos V.20. Results: Managerial accounting has a significant and positive impact on decision-making in a small company in the food sector in West Lima, since the observed significance 0.000 is less than the theoretical significance 0.05 and positive or direct since the value of the standardised coefficient is 0.893, from which it is concluded that managerial accounting contributes 89% to decision-making. Conclusions: The impact of managerial accounting on decision making and the contribution of each dimension was observed. the financing decision contributes 86% to decision making, the decision on risk contributes 84%; and, the decision on profitability contributes 93% in decision making. In addition, the contributions to the decision-making dimension are shown as; infringing 80%, intolerant 87% and distrustful 94%. Originality/value: Decision-making is of vital importance in every company as it helps management to make good choices.

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Gestión para la recaudación de impuestos municipales: diagnóstico y propuesta

Cited by 4 publications

References 31 publications

Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

Environmental Cost and Environmental Management in Non-Primary Industrial Companies in the District of Abancay, Apurimac Region, Peru – 2024

Ecuador: Política tributaria y su incidencia en el crecimiento económico, 2012-2022

Decision-Making and its Impact on Managerial Accounting in a Peruvian Mype

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