Control of the National Superintendency of Customs and tax administration in tax works, 2019

Authors

DOI:

https://doi.org/10.15381/quipu.v29i59.20145

Keywords:

tax benefit, public investment certificate, control, tax works, taxation

Abstract

Objective: To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes. Method: The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and possesses a cross-sectional and documental design. The sample was made up of 50 former SUNAT officials who, in November 2019, were surveyed on 16 items with an evaluative response of 5 alternatives. Results: The research’s results indicate that 80% of the participants fully agree with the implementation of a preventive, concurrent, and subsequent control; 20% agree, and 10% of them are indifferent to the matter; this resonates with the theoretical expectation. Conclusion: The proposal explains, by an average of 80%, that the perception of the 50 former SUNAT officials about the strengthening of the SUNAT’s control system with the implementation of a preventive, concurrent, and subsequent control, will strengthen the mechanism of works for taxes.

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Author Biography

  • Carmen Eufemia Ortiz Basauri, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Certified Public Accountant from Universidad Nacional de Trujillo, with a Master's Degree in Business Management from Universidad Nacional de Piura; PhD candidate with a mention in Tax Policy and Tax System from the School of Accounting Sciences of Universidad Nacional Mayor de San Marcos. Retired from the SUNAT tax administration; developed professional activity as an official of the Ministry of Economy and Finance; professor at the University of Piura; president and member of the Commission of INDECOPI Piura; director of Empresa Prestadora de Servicios de Agua Potable y Saneamiento (EPS Grau); guest professor at the postgraduate units of the National Universities of Piura and Cajamarca. She is currently a member of the Expert Committee of the Board of Deans of the Peruvian Public Accountants Association, First Vice-Dean of the Public Accountants Association of Piura and member of the Peruvian Institute of Tax Research and Development (IPIDET) and has worked as an accountant, auditor, consultant and expert witness. She is eager to share her experience, promoting research spaces that contribute to strengthen the Peruvian State with topics such as the one that has been the subject of the article published on this occasion.

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Published

2021-05-27

Issue

Vol. 29 No. 59 (2021)

Section

Original papers

License

Copyright (c) 2021 Carmen Eufemia Ortiz Basauri

Creative Commons License

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

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

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

Ortiz Basauri, C. E. (2021). Control of the National Superintendency of Customs and tax administration in tax works, 2019. Quipukamayoc, 29(59), 17-24. https://doi.org/10.15381/quipu.v29i59.20145