Correlación entre contingencias fiscales y obligaciones tributarias de las empresas multiservicios del Distrito de Huancavelica-Perú
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Impulso
Abstract
En cualquier organización es de vital importancia tener una gestión fiscal que permita actualizar todas sus obligaciones, para no correr riesgo de afectar su supervivencia corporativa; por lo que se plantea determinar la relación existente entre contingencias fiscales y obligaciones tributarias de las empresas multiservicios del Distrito de Huancavelica-Perú. Metodológicamente se siguió una investigación del tipo observacional-descriptivo para lo que utilizaron 31 compañías de la región las que fueron encuestadas. Para lo que se empleó estadística descriptiva. Lo que arrojó que el 45,2% desconocen las contingencias fiscales y el 42% tienen nociones sobre las obligaciones tributarias. Los resultados de la correlación de Spearman apuntaron a la presencia de una relación inversa, por lo que a menor capacidad de afrontar las contingencias fiscales mayores serán las obligaciones tributarias infringidas, incidiendo directamente en la rentabilidad. Se concluye que las microempresas del Distrito Huancavelica están propensas a cometer contingencias fiscales como infracciones tributarias, evasión de impuestos
In any organization it is vitally important to have fiscal management that allows all of its obligations to be updated, so as not to run the risk of affecting its corporate survival; Therefore, it is proposed to determine the existing relationship between fiscal contingencies and tax obligations of multi-service companies in the District of Huancavelica-Peru. Methodologically, a observational-descriptive type of research was followed, using 31 companies in the region that were surveyed. For which descriptive statistics were used. Which showed that 45.2% are unaware of tax contingencies and 42% have notions about tax obligations. The results of the Spearman correlation pointed to the presence of an inverse relationship, so the lower the ability to face fiscal contingencies; the greater the tax obligations will be violated, directly affecting profitability. It isconcluded that microenterprises in the Huancavelica District are prone to committing fiscal contingencies such as tax violations, tax evasion
In any organization it is vitally important to have fiscal management that allows all of its obligations to be updated, so as not to run the risk of affecting its corporate survival; Therefore, it is proposed to determine the existing relationship between fiscal contingencies and tax obligations of multi-service companies in the District of Huancavelica-Peru. Methodologically, a observational-descriptive type of research was followed, using 31 companies in the region that were surveyed. For which descriptive statistics were used. Which showed that 45.2% are unaware of tax contingencies and 42% have notions about tax obligations. The results of the Spearman correlation pointed to the presence of an inverse relationship, so the lower the ability to face fiscal contingencies; the greater the tax obligations will be violated, directly affecting profitability. It isconcluded that microenterprises in the Huancavelica District are prone to committing fiscal contingencies such as tax violations, tax evasion
Description
Vol. 4, No. 7
Keywords
Contingencias fiscales, Empresas Multiservicios, Gestión Fiscal, Ley penal tributaria Obligaciones tributarias, Tax contingencies, Multiservice Companies, Tax Management, Criminal tax law Tax obligations, Contingências tributárias, Empresas Multisserviços, Gestão Tributária, Direito Penal Tributário Obrigações tributárias