FACTORES QUE RESTRINGEN LA COMPETITIVIDAD DE LAS EMPRESAS NACIONALES EN MATERIA TRIBUTARIA
DOI:
https://doi.org/10.15381/gtm.v10i20.9057Keywords:
Tributary restriction and competitivenes of the companies.Abstract
At the moment the tributary systems should complete economic functions to produce resources for the production of goods and public services, inside the orientation of a short term economic politics of stability. As well we know, in Peru the revenues that the Government in tributary matter are given mainly by the collection from the General Tax to the Sales, Selective Tax to the Consumption, Tax to the External Trade, Tax to the Rent and the Tax to the Financial Transactions. However, it exists in our structure tributary factors that you/they restrict the competitiveness that you/they affect the production and the managerial productivity. In that sense it is required a tributary system with definitions and clear and transparent norms, without bureaucratic barriers that it is flexible and quickly adapted to the changes of the internal and external environment. This system goes by the modernization or reformation of the State that it is a demand of the institutional invigoration of the country.
Downloads
Published
Issue
Section
License
Copyright (c) 2007 Máximo Ugarte Vega Centeno
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
THE AUTHORS RETAIN THEIR RIGHTS:
(a) The authors retain their trademark and patent rights, and also over any process or procedure described in the article.
(b) The authors retain the right to share, copy, distribute, execute and publicly communicate the article published in Gestión en el Tercer Milenio journal (for example, place it in an institutional repository or publish it in a book), with acknowledgment of its initial publication in the Gestión en el Tercer Milenio.
(c) Authors retain the right to make a subsequent publication of their work, to use the article or any part of it (for example: a compilation of their work, lecture notes, thesis, or for a book), provided that they indicate the source. of publication (authors of the work, magazine, volume, number and date).
