TAXATION AND CORPORATE CULTURE IN THE COMPETENCE OF INTEGRATED LATIN AMERICAN MARKET
DOI:
https://doi.org/10.15381/quipu.v23i44.11623Keywords:
Exchanges, Integrated Latin American Market (MILA), direct financing, diversification, holding securitiesAbstract
The present work shows from a Peruvian perspecti-ve, the negative impact of tax and business culture variables of national agents compared to other MILA countries; considering among others: the taxation of capital gains applied in Peru and the limited propensity of local firms to use capital markets. The research is des-criptive and explanatory, using secondary sources in data collection, reports and data of the SMV and stock markets from MILA. Additionally, experts interviewed directors of the Superintendence of Securities and a representative Broker Company (SAB), with the aim of contrasting assessments of the findings.
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Copyright (c) 2015 Julio Alberto Hennings Otoya
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