El sistema tributario y el impuesto a las externalidades de la industria papelera en Lima Metropolitana
Date
2016-10-28
Authors
Journal Title
Journal ISSN
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Publisher
Universidad Inca Garcilaso de la Vega
Universidad Inca Garcilaso de la Vega
Universidad Inca Garcilaso de la Vega
Universidad Inca Garcilaso de la Vega
Universidad Inca Garcilaso de la Vega
Abstract
La investigación titulada EL SISTEMA TRIBUTARIO Y EL IMPUESTO A
LAS EXTERNALIDADES DE LA INDUSTRIA PAPELERA EN LIMA
METROPOLITANA, tiene como objetivo determinar la incidencia del
sistema tributario en la definición de normas para la creación del impuesto
a las externalidades en la industria papelera en Lima Metropolitana. Se
utilizó para alcanzar dicho objetivo el método deductivo, inductivo y
descriptivo y un diseño no experimental, asimismo se aplicó la encuesta a
una población constituida por Administrativos de las áreas de economía,
presupuesto y control interno de las industrias papeleras de Lima
Metropolitana, que son 273 según la Sociedad Nacional de Industrias. Al
calcular el tamaño de la muestra se trabajó finalmente con 160 personas.
En cuanto al instrumento de recolección de datos tenemos a al
cuestionario encuesta que constó de 17 ítems de tipo cerrado, los mismos
que se vaciaron en cuadros en donde se calcularon las frecuencias y
porcentajes, complementándose con el análisis e interpretación de los
resultados, lo cual nos permitió contrastar las hipótesis. Finalmente se
concluyó y recomendó en estrecha relación con los problemas, objetivos e
hipótesis planteadas.
The research titled THE TAX SYSTEM AND TAX EXTERNALITIES PAPER INDUSTRY IN LIMA, aims to determine the incidence of the tax system in the definition of standards for the creation of tax externalities in the paper industry in Metropolitan Lima. It was used to achieve that objective, deductive, inductive and descriptive method and a nonexperimental design, also the survey was applied to a population consisting Administrative areas of economy, budget and internal control of the paper industry in Metropolitan Lima, which are 273 according to the National Society of Industries. In calculating the sample size was finally worked with 160 people. As the instrument of data collection have to the survey questionnaire consisted of 17 items of closed type, the same as were emptied into boxes where frequencies and percentages, complemented by the analysis and interpretation of the results were calculated, which it allowed us to test the hypotheses. Finally it concluded and recommended closely with the problems, objectives and hypotheses
The research titled THE TAX SYSTEM AND TAX EXTERNALITIES PAPER INDUSTRY IN LIMA, aims to determine the incidence of the tax system in the definition of standards for the creation of tax externalities in the paper industry in Metropolitan Lima. It was used to achieve that objective, deductive, inductive and descriptive method and a nonexperimental design, also the survey was applied to a population consisting Administrative areas of economy, budget and internal control of the paper industry in Metropolitan Lima, which are 273 according to the National Society of Industries. In calculating the sample size was finally worked with 160 people. As the instrument of data collection have to the survey questionnaire consisted of 17 items of closed type, the same as were emptied into boxes where frequencies and percentages, complemented by the analysis and interpretation of the results were calculated, which it allowed us to test the hypotheses. Finally it concluded and recommended closely with the problems, objectives and hypotheses
Description
Keywords
Sistema tributario, Impuesto a las externalidades, Industria papelera, Economía fiscal, Rentas del estado, Tax system, Tax on externalities, Paper industry, Fiscal economy, State income