El presente estudio de investigación tuvo como objetivo determinar que la bancarización se relaciona con la incidencia tributaria en la empresa Comercial Lucerito del Carmen E.I.R.L. - Lima, 2018.Se realizó con el propósito de identificar, evaluar y plantear alternativas de solución frente al cumplimiento tributario con respecto a la bancarización de sus operaciones establecidas en la ley 28194 (Ley para la Lucha contra la Evasión y para la Formalización de la Economía), y además de los beneficios que brinda la SUNAT
The objective of the present investigation was to determine the relationship between of the bankization and its tax incidence in the company Commercial Lucerito del Carmen E.I.R.L. - Lima, 2018. The purpose of identifying, evaluating, and proposing alternative solutions to tax compliance with respect to bankarization of its operations established in Law 28194 (Law for the fight against evasion and for the formalization of the economy), in addition to the benefits provided by SUNAT to avoid tax contingencies that are generated by not baking operations. This scenario affects the normal development of its operations and the correct use of the means of payment in the company.