El nuevo régimen único simplificado y la evasión tributaria en las Mypes del distrito de Ica, 2019
Fecha
2024
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Universidad Nacional San Luis Gonzaga
Resumen
El objetivo planteado para el presente trabajo es: Determinar la relación entre el nuevo
régimen único simplificado y la evasión tributaria en las Mypes del distrito de Ica. El tipo
de investigación será de carácter básico. La tesis es de nivel explicativo. El diseño
planteado es no experimental, descriptivo casual y explicativo. Se tomó una muestra de
cerca de 381 personas, conocedores sobre las Mypes dentro del ámbito que comprende
el distrito de Ica. Como resultados relevantes se obtuvo si bien se corrobora la hipótesis
planteada al aplicarse la prueba del chi-cuadrado donde se obtuvo un valor calculado de
26,362 que difiere del punto crítico obtenido de la tabla estadística con un nivel de
significación mucho menor que el 5% (el p-value esta debajo del 1%). Finalmente se llega
como conclusión principal que: Culminado el presente estudio se ha podido, en cierta
forma, determinar la existencia de cierta relación entre el nuevo régimen único
simplificado y la evasión tributaria en las Mypes del distrito de Ica. Pese a la alta
incidencia que se encontró entre los que además de los que consideraban la necesidad de
hacer ciertas modificaciones al mencionado régimen tributario, también consideraban que
la evasión tributaria no había disminuido en los niveles que se esperaban lograr.
The objective set for this paper is: Determine the relationship between the single simplified regime and tax evasion in the Mypes of the district of Ica Determine the relationship between the single simplified regime and tax evasion in the Mypes of the district of Ica. The type of research will be basic. The thesis is explanatory level. The proposed design is non-experimental, casual descriptive and explanatory. A sample of about 381 people was taken, knowledgeable about the Mypes within the scope that includes the district of Ica. Asrelevant results, it was obtained, although the hypothesis raised was corroborated by applying the chi-square test, where a calculated value of 26,362 was obtained, which differs from the critical point obtained from the statistical table with a significance level much less than 5%. (the p-value is below 1%). Finally, the main conclusion is reached that: Once the present study has been completed, it has been possible, in a certain way, to determine the existence of a certain relationship between the new single simplified regime and tax evasion in the Mypes of the district of Ica. Despite the high incidence that was found among those who, in addition to those who considered the need to make certain modifications to the aforementioned tax regime, also considered that tax evasion had not decreased at the levels that were expected to be achieved.
The objective set for this paper is: Determine the relationship between the single simplified regime and tax evasion in the Mypes of the district of Ica Determine the relationship between the single simplified regime and tax evasion in the Mypes of the district of Ica. The type of research will be basic. The thesis is explanatory level. The proposed design is non-experimental, casual descriptive and explanatory. A sample of about 381 people was taken, knowledgeable about the Mypes within the scope that includes the district of Ica. Asrelevant results, it was obtained, although the hypothesis raised was corroborated by applying the chi-square test, where a calculated value of 26,362 was obtained, which differs from the critical point obtained from the statistical table with a significance level much less than 5%. (the p-value is below 1%). Finally, the main conclusion is reached that: Once the present study has been completed, it has been possible, in a certain way, to determine the existence of a certain relationship between the new single simplified regime and tax evasion in the Mypes of the district of Ica. Despite the high incidence that was found among those who, in addition to those who considered the need to make certain modifications to the aforementioned tax regime, also considered that tax evasion had not decreased at the levels that were expected to be achieved.
Descripción
Palabras clave
Régimen simplificado, Evasión, Mypes