Revistas de investigación UNMSM

Vol. 31 No. 66 (2023)

View Vol. 31 No. 66 (2023)

Published: 2023-12-31

Editorial

Editorial

Vladimir Rodríguez Cairo

7
- PDF (Spanish)

Original papers

Interest rate on consumer loans and collection of the value added tax in Peru

Kilder Holgado Dorado, Bernardo Javier Sánchez Barraza

9-20
- PDF
- HTML
Sales levels and asset confiscation penalty among commerce sector taxpayers in Peru

Irvin Luis Llave Angulo

21-31
- PDF (Spanish)
- HTML (Spanish)
Digital platforms and profitability of farmers in the Mantaro valley, Huancayo

Luis Enrique Arteaga Untiveros, Eduardo Julián Villarroel Nuñez

33-44
- PDF (Spanish)
- HTML (Spanish)
Tax expenditure and economic growth of the fishing sector in Peru

Kenji Alberto Chung Sánchez, Edgar Orlando Mamani Ito, Fernando Burgos Zavaleta

45-56
- PDF (Spanish)
- HTML (Spanish)
Distribution´s criterion of the cost of public cleaning and concept of collection of taxes in the Provincial Municipality of Callao

Carlos Andrés Armestar Loro

57-67
- PDF (Spanish)
- HTML (Spanish)

Review Articles

Business Research and Development (RD): A systematic review and scientometric analysis of current trends based on Scopus

Miguel Angel Demetrio Olarte-Pacco, Freddy Raúl Salinas-Gainza, Katty Jacqueline Ríos-Vera

69-84
- PDF (Spanish)
- HTML (Spanish)
Exploration of the global commerce: A comprehensive review of international trade and foreign trade

Edgar Romario Aranibar-Ramos, Aberlardo David Quispe-Ambrocio

85-100
- PDF (Spanish)
- HTML (Spanish)