LA CULTURA TRIBUTARIA EN LOS MICRO Y PEQUEÑOS EMPRESARIOS INFORMALES Y SU INCIDENCIA EN LA FORMALIZACIÓN DE MYPES EN EL DISTRITO DE SAN JUAN DE LURIGANCHO 2019”

Abstract

La presente tesis titulada “La cultura tributaria en los micro y pequeños empresarios informales y su incidencia en la formalización de MYPES en el distrito de San Juan de Lurigancho 2019”, la cultura tributaria en la sociedad es un tema que no se le ha dado la importancia debida por que no se le enseña el tema de contribuir con el estado, es por ello que este tema es de suma importancia en estos tiempos para la sociedad, En el Perú se ha estado tratando de luchar contra la informalidad, para que las empresas puedan acogerse a los beneficios de la formalización, en el transcurso de esta lucha las instituciones encargadas como es el caso de la Superintendencia Nacional de Fiscalización Laboral (SUNAFIL) ha venido realizando constantes visitas a las empresas para confirmar su integridad con el trabajador, pero los resultados no han sido como se esperaban, tal es el caso de las micro y pequeñas empresas en el distrito de San juan de Lurigancho donde se ve un alto índice de informalidad, ya que existen empresas en distintas partes del distrito, donde hay dificultad para acceder a ellos. Una de las razones probablemente es que los incentivos o beneficios que se les otorga a las micro y pequeñas empresas no son vistos tan beneficios por los empresarios, frente a lo que consiguen en el camino de la informalidad, como el no pagar ningún tipo de impuesto y beneficios laborables a los trabajadores.

This thesis entitled “Tax culture and its impact on formalization in the Micros and small businesses sector in the SJL 2019 district” Currently, tax culture in society is an issue that has not been given due importance Since the subject of contributing to the state is not taught, this is why this issue is of utmost importance in these times for society, its purpose is to engage companies to participate in talks and events on tax knowledge, to know in that the taxes paid by the taxpayers are used, understand the importance of the taxes and learn about the fines that the tax administration imposes, due to the fact of not knowing the tax part. In Peru, the tax system is composed of different types of taxes, of which 2 taxes are considered as the largest economic representation for the country, one of them is the general sales tax that generates almost about of the resources for Peru, the income tax that generates approximately of the collection and other taxes that represent. Peru has been trying to fight against informality, so that companies can benefit from the benefits of formalization, in the course of this fight, the institutions in charge, such as SUNAFIL, have been making constant visits to companies to confirm their integrity with the worker, but the results have not been as expected, such is the case of micro and small businesses in the district of San Juan de Lurigancho where a high rate of informality is seen, since there are companies in different places, where there is difficulty accessing them. One of the reasons is probably that the incentives or benefits granted to MYPES are not seen.