Incidence of tax culture on the recovery of the general sales tax in nongovernmental organizations in Peru

Authors

DOI:

https://doi.org/10.15381/quipu.v30i63.23328

Keywords:

tax culture, tax benefits, tax promotion, general sales tax, non-governmental organization

Abstract

Objective: To determine the incidence of tax culture in the management of General Sales Tax (IGV) recovery in Non-Governmental Organizations (NGOs) of social projection in Peru registered with the Peruvian Agency for International Cooperation (APCI). Method: The research was qualitative in approach, descriptive in scope and non-experimental in design; information was obtained from 1,502 Peruvian NGOs registered with the APCI. The technique used was a documentary review to obtain statistical information on the recovery of the IGV from the APCI database, as well as an in-depth interview to describe the perception of the level of tax culture in the NGOs. Moreover, the information was put in statistical tables and subsequently subjected to analysis and interpretation. Results: It was observed that NGOs with an ideal framework of 18% of IGV recovery, on average, only recovered 8.39% in the last 5 years, failing to receive 9.61% due to the absence of tax management. Conclusion: Tax culture plays a determining role in the recovery of the IGV of the NGOs registered in the APCI, which allows to continue with the sustainability of social projects in Peru.

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Author Biographies

  • Raul Mamani Mamani, Universidad Continental. Lima, Peru

    Accountant from Universidad Continental, specializing in International Financial Reporting Standards (IFRS). Master's Degree in Tax Policy and Tax Management from Universidad Nacional Mayor de San Marcos. With 8 years of experience in accounting functions. Experience in the industrial, construction, commercial and Non-Governmental Organization (NGO) sectors.

  • Susana Maribel Cruz Chavarría , Universidad Nacional Mayor de San Marcos. Lima, Peru

    Accountant from Universidad Nacional Mayor de San Marcos. She has worked in the area of financial auditing at EY Peru, in the Mass Control Division and Centralized Channels Division at SUNAT and in tax consulting for various companies in different sectors. Likewise, throughout his career he had the opportunity to teach in the Accounting career. He has extensive updated knowledge of tax and accounting regulations.

     

  • Ascención Tomás Alcalá Martínez, Pontificia Universidad Católica del Perú. Lima, Peru

    Economist from Universidad Inca Garcilaso de la Vega, with a major in finance from ESAN. D. in Economics and Master in Finance from Universidad Nacional Federico Villarreal. Financial and stock market advisor, with more than 35 years of experience in financial functions in the construction, industrial and capital market sectors. Specialist in teaching and advising in the design of undergraduate and graduate thesis. With years of experience as an advisor, examiner, informant and jury of thesis, supported by Dean's Resolutions of the Universidad de Lima, San Ignacio de Loyola and the Pontificia Universidad Católica del Perú.

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Published

2022-11-28

Issue

Vol. 30 No. 63 (2022)

Section

Original papers

License

Copyright (c) 2022 Raul Mamani Mamani, Susana Maribel Cruz Chavarría , Tomás Alcalá Martínez

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This work is licensed under a Creative Commons Attribution 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Mamani Mamani, R., Cruz Chavarría, S. M., & Alcalá Martínez, A. T. (2022). Incidence of tax culture on the recovery of the general sales tax in nongovernmental organizations in Peru. Quipukamayoc, 30(63), 39-47. https://doi.org/10.15381/quipu.v30i63.23328