Los beneficios tributarios en la liquidez de las instituciones educativas primarias particulares de Breña - UGEL 03, 2022
dc.contributor.advisor | Leon Tenicela, Rolando | |
dc.contributor.author | Hernandez Peseros, Madeleine Gladys | es_PE |
dc.contributor.author | Mayta Velezmoro, Liz Karina | es_PE |
dc.date.accessioned | 2024-04-19T04:32:42Z | |
dc.date.available | 2024-04-19T04:32:42Z | |
dc.date.issued | 2024-03-05 | |
dc.identifier.doi | http://doi.org/10.19083/tesis/673396 | |
dc.identifier.uri | http://hdl.handle.net/10757/673396 | |
dc.description.abstract | El presente trabajo tiene como objetivo analizar las diversas dificultades que los centros educativos enfrentan al aplicar los beneficios fiscales establecidos en la Constitución Política del Perú y otras normativas especiales como la Ley del Impuesto a la Renta e IGV. A pesar de que el ámbito tributario en el sector educativo no ha sido exhaustivamente explorado, como consecuencia de nuestra investigación, se observaron deficiencias en su regulación y una falta de claridad de los responsables de los centros educativos sobre cómo aplicar estos beneficios. Esta premisa se sustenta en entrevistas detalladas con expertos en el campo y encuestas dirigidas a los responsables de dichos centros. Finalmente, partiendo de la regulación mencionada, la revisión de jurisprudencia, entrevistas y encuestas, procedemos con la evaluación respectiva para concluir si los beneficios fiscales afectan o no la liquidez de las instituciones educativas. | |
dc.description.abstract | The aim of this work is to analyze the different difficulties that educational institutions face when applying the fiscal benefits established in the Political Constitution of Peru and other specific regulations, such as the Income Tax and VAT Law. Despite the fact that the tax environment in the educational sector has not been thoroughly explored, as a result of our research, deficiencies in its regulation and a lack of clarity among those responsible for educational institutions on how to apply these benefits were observed. This premise is supported by detailed interviews with experts in the field and surveys directed at the individuals in charge of these institutions. Finally, based on the mentioned regulation, jurisprudential review, interviews, and surveys, we proceed with the respective evaluation to conclude whether fiscal benefits affect the liquidity of educational institutions or not. | |
dc.description.uri | Tesis | es_PE |
dc.format | application/pdf | en_US |
dc.format | application/epub | en_US |
dc.format | application/msword | en_US |
dc.language.iso | spa | es_PE |
dc.publisher | Universidad Peruana de Ciencias Aplicadas (UPC) | es_PE |
dc.relation.url | https://audio.com/raupc/audio/11445 | |
dc.rights | Attribution-NonCommercial-ShareAlike 4.0 International | * |
dc.rights | info:eu-repo/semantics/openAccess | es_PE |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | * |
dc.source | Universidad Peruana de Ciencias Aplicadas (UPC) | es_PE |
dc.source | Repositorio Académico - UPC | es_PE |
dc.subject | Centros educativos | |
dc.subject | Instituciones educativas | |
dc.subject | Asociación sin fines de lucro | |
dc.subject | Beneficios tributarios | |
dc.subject | Exoneración | |
dc.subject | Impuesto a la Renta | |
dc.subject | Crédito por reinversión | |
dc.subject | Impuestos municipales | |
dc.subject | Liquidez | |
dc.subject | Inversionista | |
dc.subject | Educational centers | |
dc.subject | Educational institutions | |
dc.subject | Non-profit associations | |
dc.subject | tax benefits | |
dc.subject | exemption | |
dc.subject | Income Tax | |
dc.subject | credit for reinvestment | |
dc.subject | Municipal taxes | |
dc.subject | Liquidity | |
dc.subject | investor | |
dc.title | Los beneficios tributarios en la liquidez de las instituciones educativas primarias particulares de Breña - UGEL 03, 2022 | es_PE |
dc.title.alternative | TAX BENEFITS IN THE LIQUIDITY OF PRIVATE PRIMARY EDUCATIONAL INSTITUTIONS IN BREÑA - UGEL 03, 2022 | |
dc.type | info:eu-repo/semantics/bachelorThesis | es_PE |
thesis.degree.grantor | Universidad Peruana de Ciencias Aplicadas (UPC). División de Estudios Profesionales para Ejecutivos (EPE) | es_PE |
thesis.degree.level | Licenciatura | es_PE |
thesis.degree.discipline | Contabilidad | es_PE |
thesis.degree.name | Contador Público | es_PE |
dc.relation.embedded | <div style="height: 228px; width: 600px;"><iframe src="https://audio.com/embed/audio/1810962123121843?theme=image" style="display:block; border-radius: 6px; border: none; height: 204px; width: 600px;"></iframe><a href='https://audio.com/raupc' style="text-align: center; display: block; color: #A4ABB6; font-size: 12px; font-family: sans-serif; line-height: 16px; margin-top: 8px; overflow: hidden; white-space: nowrap; text-overflow: ellipsis;">@raupc</a></div> | |
refterms.dateFOA | 2024-04-22T21:43:22Z | |
dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.02.01 | |
dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.00.00 | es_PE |
dc.identifier.isni | 000000012196144X | es_PE |
renati.type | https://purl.org/pe-repo/renati/type#tesis | es_PE |
renati.advisor.orcid | https://orcid.org/0000-0002-8824-9710 | es_PE |
renati.advisor.dni | 7933060 | |
renati.level | https://purl.org/pe-repo/renati/level#tituloProfesional | es_PE |
renati.discipline | 411026 | es_PE |
renati.juror | Garcia Benites, Juan Carlos | |
renati.juror | Vega Jiménez, Mabel Angelica | |
dc.publisher.country | PE | es_PE |
renati.author.dni | 46847917 | |
renati.author.dni | 70440180 | |
dc.type.other | Tesis | es_PE |
dc.type.coar | http://purl.org/coar/resource_type/c_7a1f | es_PE |
dc.description.ods | ODS 11: Ciudades y Comunidades Sostenibles | |
dc.description.ods | ODS 17: Alianzas para Lograr los Objetivos | |
dc.description.ods | ODS 4: Educación de Calidad | |
dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | es_PE |
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