Repositorio Dspace

Listar CARRERA PROFESIONAL DE CONTABILIDAD, AUDITORIA Y FINANZAS por autor "In the present research work we will start by analyzing the different definitions of Tax Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES differentiating them between micro and small companies and their contribution to the economy. We also define financial statements as tools that allow us to make vertical as well as horizontal comparisons, the same that we will use to demonstrate the impact of this regime. The main objective is to determine the impact of this new regime on the financial statements. One of the changes presented by this new standard is the reduction of income tax, an effect that we will evaluate in this work. This regime has forced many companies that previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to change to the Special Income Regime (RER) or the RMT and in the same way, many companies that were previously in The General Regime has opted to change to the RMT, so we will evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s formalized so that in this way they can have access to bank credit, we will analyze the effect produced by these changes. First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives, benefits, then the Financial Statements and finally the sector on which this research work is based. Keywords: Tax reforms, financial statements, MYPE`s."

Listar CARRERA PROFESIONAL DE CONTABILIDAD, AUDITORIA Y FINANZAS por autor "In the present research work we will start by analyzing the different definitions of Tax Regime made by authors both in Peru and in Latin America, as well as definitions of MYPES differentiating them between micro and small companies and their contribution to the economy. We also define financial statements as tools that allow us to make vertical as well as horizontal comparisons, the same that we will use to demonstrate the impact of this regime. The main objective is to determine the impact of this new regime on the financial statements. One of the changes presented by this new standard is the reduction of income tax, an effect that we will evaluate in this work. This regime has forced many companies that previously declared under the Simplified Unified Regime, specifically category 3, 4 and 5, to change to the Special Income Regime (RER) or the RMT and in the same way, many companies that were previously in The General Regime has opted to change to the RMT, so we will evaluate the effect of this change. Another objective of this new regime is to get the MYPE`s formalized so that in this way they can have access to bank credit, we will analyze the effect produced by these changes. First we will analyze the Tax MYPE Regime, definitions, characteristics, objectives, benefits, then the Financial Statements and finally the sector on which this research work is based. Keywords: Tax reforms, financial statements, MYPE`s."

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