Impact of the mype income tax reform for the growth of micro and small business in the district of Los Olivos 2017

Authors

  • Williams Arturo Martínez Aberga Bachiller en contabilidad por la Universidad Católica Sedes Sapientiae, Lima - Perú

DOI:

https://doi.org/10.53673/th.v1i6.28

Keywords:

Reform, tax, mype, formalización, income, growth

Abstract

Objective: The main objective of this study is to determine the impact of the RMT on the growth of micro and small companies in the sectors, commerce, industry and services in the district of Los Olivos. Method: To achieve this objective, information has been used from 12 companies categorized as micro and small companies in the district of Los Olivos. It corresponds to a non-experimental, cross-sectional investigation, the investigation was carried out with information from the year 2017, and it is of a correlational level because it seeks to find the cause and effect relationship between the study variables. Results: They are presented in relation to the economic sector where the MYPE is developed and also based on indicators of tax payment, profits, assets, and employment. Conclusion: The main conclusion of the study is that the RMT did have a moderately significant impact on the business growth of MYPEs in Los Olivos.

References

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Published

2022-06-02

How to Cite

Williams Arturo Martínez Aberga. (2022). Impact of the mype income tax reform for the growth of micro and small business in the district of Los Olivos 2017. Tecnohumanismo, 2(2), 27–45. https://doi.org/10.53673/th.v1i6.28

Issue

Vol. 2 No. 2 (2022): New technologies applied to a post-pandemic context and their repercussions in the various social sectors

Section

Articles

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Copyright (c) 2022 Williams Arturo Martínez Aberga

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