I. PROJECT TITLE
"Withholding, perceptions and deductions systems: Impact on the effective management of companies". Case: Commercial Companies of Lima.
II. GRADUATING NAME
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Lima Peru
IV. DESCRIPTION OF THE PROBLEMATIC REALITY
4.1 BIBLIOGRAPHIC BACKGROUND
The existence of the following bibliographic information has been determined:
1) Thesis: Tax strategies: Withholdings and perceptions to increase tax collection; presented by Andrea Hernández Del Piélago. Pedro Ruiz Gallo National University- Lambayeque. Year 2006. In this document, the author considers the application of withholdings and perceptions to increase tax collection as an excellent alternative, which ensures compliance with the purposes of the state.
2) Thesis: Modern tax collection tactics: receipts and withholdings; presented by Julia Celis Del Prado. college
San Martin de Porres. Lima Peru. Year 2005. In this document the author mentions that after a long time the Tax Administration has chosen to apply the tactic of receipts and withholdings that are allowed by the Tax Code to increase the collection of the general sales tax and other taxes.
3) Thesis: Treasury: Continuous improvement of collection through the withholding and perceptions regime of the General Sales Tax; presented by Lourdes Paredes Bazán. Lima University. Year 2005. In this work, the author establishes that since the implementation of the withholding regimes and perceptions of the general sales tax, the collection has experienced a continuous improvement in benefit of the total collection, with which the state could be in a position to meet its goals and objectives for the benefit of the Peruvian population.
4) Thesis: Reasons and economic effects of the waiver of the exemption of Appendix I of the IGV Law in the sale of raw whole milk in the province of Trujillo. Period 1997-2001; made by Díaz Sandoval, Jean and De La Cruz Moreno, Janet. César Vallejo University-International Graduate School. Year 2004. This document is not directly related to the research to be carried out, however it is good to take it into account because in its theoretical framework it deals with the withholding regimes, perceptions of the general sales tax.
5) Thesis: Tax education: Tool to raise awareness and facilitate the development of the country; presented by Helga Trujillo Pérez at the Postgraduate Unit of the Faculty of Accounting Sciences of the Universidad Nacional Mayor de San Marcos. 2006. This document seeks to determine the policies and strategies that the State and organized civil society must develop in order for it to exist.
Tax education that raises awareness in the Peruvian population and facilitates the economic and social development of the country.
6) Professional report: Tax awareness: the best option to increase tax collection; presented by the CPC Luis Alberto Latinez Carpio of the Lima Public Accountants College. 2002. In this work, the author indicates that one way to force taxpayers to pay their taxes (taxes and contributions) is by appealing to the discretionary power that the Tax Administration has to sanction the infractions contemplated in Title I of the Book IV of the Tax Code. However, the most appropriate way to generate income for the treasury is by promoting tax awareness.
7) Thesis: Tax education as a solution to low tax collection in Mexico; Presented by Salvador Nieto Dueñas Autonomous University of Mexico. Year 2005. The author concludes that there is no magic formula to increase tax collection other than tax education, which should be promoted by the state and the community.
8) Thesis: Tax education for a solid tax culture; presented by José Namuche Farroñán. University of Guadalajara. Mexico. Year 2003. The author determines that through adequate tax education the foundations are laid for a tax awareness, the same one that, by prevailing in people and institutions, creates the tax culture, so necessary for the social development of the countries.
9) Thesis: Tax awareness in the third millennium; presented by Alberto Barovero Diego from the University of Buenos Aires Argentina. Year 2000. The author compares the levels of tax awareness at the end of the second millennium and the beginning of the third millennium and determines that despite everything it has increased, which is
a good indication to ensure the purposes of the tax administrations.
10) Thesis: Educational strategies capable of enhancing inspection actions; presented by Juan Carlos Cortazar Velarde of the University of Buenos Aires-Argentina. Year 2000. The author establishes that it is necessary to give a series of educational strategies, in the family, in school, in the university, in the community, everywhere to enhance compliance with tax obligations and thus achieve good levels of compliance in the control actions carried out by the Tax Administration.
11) Thesis: Tax education as a service to the taxpayer; presented by Sergio Rufail García. University of La Plata. Argentina. Year 2004. The author considers that the best service that can be provided to the taxpayer is tax education. The taxpayer must know, understand and know how to apply the tax regulations correctly and exactly so that they have a certain level of education that gives them the awareness that the state of their population needs to ensure the levels of collection to carry out their purposes.
12) Thesis: Tax education and citizenship training; presented by Carlos Pretil García. University of La Plata-Argentina. Year 2004. In this document the author considers it essential to train the Argentine citizen for the quasi-religious fulfillment of their tax obligations to ensure the collection levels required by the state; Therefore, the basis of all this is the tax education that they can receive in schools, institutes, universities and in the daily life they develop.
13) Monographic work: Tax education program; presented by Alicia María Cozzarin from Evangelista. La Pampa Tucumán- Argentina. Year 2004. In this work the author establishes a program to promote the education of the population as a way to ensure the collection of municipalities, federal states and the central state and thus meet the goals and objectives that they have planned.
4.2. PROBLEM STATEMENT
Commercial companies that coincide with what is established by the Lima Chamber of Commerce consider that the systems of Perceptions, withholdings and deductions should be eliminated because it forces them to pay advanced taxes that taxpayers do not owe, which affects the effective management of companies.
However, they say that as long as it is maintained for tax reasons, the following should be considered: The percentage of the perception should not exceed 2%. Advance IGV payments must be automatically compensated with IR, ISC, RUS, ESSALUD, ONP, without prejudice to their subsequent inspection. A simple return procedure should be established; recognizing the interests for undue payments. The perceptions and additionally the VAT withholdings should not be applied to the same taxpayer, because this could cause not only under-financing but also the closure of companies. Before making decisions, SUNAT should meet with business associations in order to coordinate administrative actions and measures within its competence.
The companies have been proposing that the VAT retained, received and withdrawn in excess be automatically compensated with other taxes of the Public Treasury administered by SUNAT, the reduction of the months to request the return of the VAT not used as a tax credit, all of which has been causing detriment to taxpayers.
The companies come, reiterating their objection to the validity of the systems of payments, deductions and deductions applied by SUNAT. Company representatives say that they should not be tax collectors.
According to the tax regulation, in the perceptions for the sale of fuels it is allowed to deliver only one receipt of receipt for all purchases made in the month. This provision must be extended to the perceptions of internal sale of other goods (soft drinks, beers, etc.). Requiring a receipt of receipt for each operation constitutes an unnecessary cost overrun, which must be corrected for all advance payment regimes.
The companies mention that in recent months SUNAT has been forced to make advance payment regimes more flexible, considering that taxpayers, in charge of withholding / receiving third-party taxes, need clear and easy-to-apply regulations and, in particular, give them facilities to recover excess payments, because this underfunds, reduces liquidity and does not allow efficient management of companies that permanently pay excess taxes, which in many cases are not returned in a timely manner.
MAIN PROBLEM:
How can tax withholdings, receipts and deductions systems influence the effective management of commercial companies in Metropolitan Lima, within the framework of a social market economy?
SECONDARY PROBLEMS:
1. In what way can commercial companies use the systems of withholdings, perceptions and deductions favorably in the efficiency, effectiveness and economy?
2. How can business companies use withholding, earning, and deduction systems to facilitate continuous improvement and competitiveness?
4.3. THEORETICAL FRAMEWORK
4.3.1. TRADING COMPANIES
Interpreting Law 2815, a company is an economic unit constituted by a natural or legal person, under any form of organization or business management contemplated in current legislation, which aims to carry out extraction, transformation, production, commercialization of goods or provision of services.
Analyzing Pérez (2000), a company can be defined as an entity that, operating in an organized manner, uses its knowledge and resources to develop products or provide services that they supply to third parties, in most cases for profit or profit. This definition covers all types of large, medium or small companies and regardless of the magnitude of their human or financial resources.
A company is the professional exercise of a planned economic activity, with the purpose or objective of intermediating in the market for goods or services, and with an organized economic unit in which the entrepreneur exercises his professional activity by himself or through their representatives.
In economics, the company is an economic agent or autonomous unit of control - and decision - that by using inputs or productive factors transforms them into goods and services or other inputs. It is an organization that has defined objectives, such as profit and the common good or charity and for whose consequence it uses productive factors and produces goods and services.
A company is a legal person, whatever its legal regime, and whose main activity consists of the production of goods and services for the market. It is also an economic unit for the production of goods and services. Basic unit of production whose main function is to coordinate the factors of production in order to produce goods and services.
For the Royal Academy of the Spanish Language, a company is an organizational unit dedicated to industrial, commercial or service-for-profit activities.
4.3.2 TAX WITHHOLDING, PERCEPTION AND DETRACTION SYSTEMS
According to IIP (2006), a system is a set of interrelated elements, in such a way that a change in one element affects all of them. The elements directly or indirectly related to the problem, and only these, will form the system that we are going to study. To study a system we have to know the elements that make it up and the relationships that exist between them. In our usual form of analysis we usually focus on the characteristics of the elements that make up the system, however, to understand the operation of complex systems it is necessary to pay attention to the relationships between the elements that make up the system. It is impossible to understand the essence of a symphony orchestra only by paying attention to the musicians and their instruments,it is their coordination with each other that produces beautiful music. The human body, a forest, a nation, the ecosystem of a coral reef are much more than the sum of its parts.
According to the ECB (2006-A), Article 10 of the Tax Code establishes the norms on the so-called Withholding or Perception Agents. In this regard, it is indicated that in the absence of the law, by means of a Supreme Decree, withholding or collection agents may be appointed those subjects who, due to their activity, function or contractual position, are able to withhold or collect taxes and deliver them to the tax creditor. Additionally, the Tax Administration may designate as withholding or collection agent those subjects that it considers to be in a position to carry out the withholding or collection of taxes. This is the basic rule for the withholdings and earnings system to exist.
Interpreting the ECB (2006-D), the IGV Withholding Regime, is the regime by which the subjects designated by SUNAT as Withholding Agents must withhold part of the General Sales Tax that is transferred to them by some of their suppliers, for subsequent delivery to the Treasury, according to the due date of their corresponding tax obligations. Suppliers will be able to deduct the amounts that would have been withheld, against their corresponding VAT. This regime is applied with respect to the operations taxed with the IGV, whose obligation arose as of June 1, 2002. Analyzing the ECB (2006-D), the IGV Perceptions Regime applicable to the acquisition of fuels, is a regime applicable to operations for the acquisition of liquid fuels derived from petroleum, taxed with VAT,by which the subjects that act in the commercialization of these fuels and that have been designated by SUNAT as Perception Agents, additionally charge their Clients, the amount resulting from applying a percentage indicated by the norm (1%) on the price sale of these goods. In order to prove the
At the moment of making it, the Perception Agent will deliver a "Perception Receipt" to its Client. Likewise, you are obliged to declare the total amount of the payments made in the period and make the respective payment. On the other hand, the client at the time of making his declaration and monthly payment of the IGV will deduct the amount that would have been received from his IGV to pay.
Interpreting the ECB (2006-D), the IGV Perceptions Regime on imports is applied to definitive import operations of goods taxed with the IGV.
The ECB (2006-D), coinciding with the provisions of the corresponding tax regulations, indicates that the IGV Perceptions Regime applicable to the Internal Sale of Goods is a mechanism by which the SUNAT designates some taxpayers as Collection Agents, to to collect in advance a part of the General Sales Tax that their clients will generate later, for their sales operations taxed with this tax. The Perception Agent will deliver to SUNAT the amount of the perceptions made. The client is obliged to accept the corresponding perception. This regime is not applicable to the sale of goods exonerated or unaffected from the IGV.
Comparing what is established by ECB (2006-D), and the rules on deductions, we came to determine that the Tax Obligation Payment System with the Central Government-SPOT (Withdrawal System), basically consists of the deduction (discount) that it carries out the buyer or user of a good or service affected by the system, of a percentage of the amount to be paid for these operations, to later deposit it in the Banco de la Nación, in a checking account in the name of the seller or whoever provides the service. This, for its part, will use the
funds deposited in your account to make the payment of your tax obligations. The amounts deposited in the accounts that are not exhausted once the term established by the regulation has been completed after they have been destined to the payment of taxes, will be considered freely available to the owner. This system has been applied gradually since 2002 and is a mechanism that the State has to guarantee the payment of VAT in sectors with a high degree of informality. On December 29, 2005, Superintendency Resolution No. 258-2005 / SUNAT was published that modifies the system by withdrawing some goods and incorporating new services whose sale, transfer or provision, as the case may be, will be included in the same, as of of February 1, 2005. The System had already been applied to products such as ethyl alcohol, sugar,cotton, sugar cane, wood, sand and stone, metal waste and scrap, hydrobiological resources, goods from section A) of Appendix I of the IGV Law (when the VAT exemption has been waived), and the provision operations of labor intermediation services. Subsequently, fish oil and flour, fishing vessels, outsourcing services (Management Contracts), leasing of personal property, maintenance and repair of personal property, movement of cargo and other business services, such as legal, of accounting and auditing, business advice, advertising, among others. As of 02.01.2006, in addition to those already mentioned, the mercantile commissions are included,the manufacture of goods to order and the transport service of people expressly indicated in the standard.
4.3.3. EFFECTIVE MANAGEMENT IN A SOCIAL MARKET ECONOMY
Interpreting Porter (1996), effective management is the ability to achieve programmed objectives and goals with available resources in a predetermined time. Ability to comply in the place, time, quality and quantity established goals and objectives. It is also the ability to achieve a desired or expected effect. Effectiveness is synonymous with efficiency. Instead, efficiency is the ability to achieve the effect in question with the least possible resources.
Analyzing Porter (1997), in philosophy, efficacy is the ability of the efficient cause to produce its effect. On the other hand, he adds, efficiency is very important. Without it, there would be no organizations; there are fewer organizations with it… efficiency experts are happier when there are lower costs, even if it means fewer customers. Efficient management is an “imported paradigm” of economic theory, which has guided the work of organizations and their leaders for decades, since the works of the classical economists, Adam Smith and David Ricardo in the mid-18th century. Its essential approach is the relationship between inputs (expenses) and results (income), its expression is the reduction of costs, or minimum costs. It has a forceful logic,you have to “produce with the lowest possible costs”, or in other words, “obtain the best results with the same resources (expenses)”.
According to Drucker he says "It is not enough to do things correctly (efficiency), you have to do the right things (efficiency)…". Menguzzato, a Spanish specialist, in her book on Strategic Management states:
“… Experience shows that the long-term success and survival of the company depends more on progress in its efficiency than on its
efficiency…". Efficiency (or effectiveness) emphasizes: results, doing the right things, achieving goals, creating more values (mainly for the client), providing efficiency (empowerment) to subordinates, applying a proactive approach, that is, instead to react, to anticipate. Efficiency focuses on how things are done, how they are executed. Efficiency in: what are things done for, what are the results to be pursued, what objectives are achieved.
4.4. JUSTIFICATION AND IMPORTANCE OF THE INVESTIGATION
4.4.1.JUSTIFICATION OF THE INVESTIGATION
The Tax Code establishes that by means of the corresponding tax regulation, withholding or collection agents may be designated by reason of their activity, function or contractual position to withhold or collect taxes and deliver them to the tax creditor, that is, commercial companies and any other of our country may be appointed withholding or collection agent by the Tax Administration as long as they are in a position to carry out the withholding or collection of taxes. In this way, commercial companies have no choice but to establish guidelines for timely and correct compliance with tax regulations, as well as to design an optimal administration model of the withholding, payment and deduction regime,because without a doubt there is no going back in these systems that are giving very good results in the collection and control of taxes.
The withholding system, as well as the deductions and perceptions systems of the General Sales Tax (IGV), implemented by SUNAT since June 2002, have allowed an important sector of taxpayers to comply with their obligations, achieving
increase collection and expansion of the tax base, by identifying and incorporating taxpayers with higher levels of non-compliance with VAT. A measure that has been giving good results is not going to be neglected, therefore the companies are left to establish guidelines and models for the adequate administration of these systems if they wish to continue in the market.
It is important to point out that these systems do not imply the creation of a new tax or the increase in current rates, but rather constitute mechanisms through which payment of the VAT tax obligations is ensured and, furthermore, those who collect they stop paying this tax to the Treasury and consider it as an additional profit of their business.
The withholding system is applied to suppliers in operations for the sale of goods, in the first sale of real estate, in the provision of services and in construction contracts taxed with VAT. Withholding agents designated by SUNAT must retain 6% of the sale price to their suppliers. Since its implementation (June 2002), an average of 1,700 withholding agents have been appointed, which has made it possible to control more than 45,000 of its suppliers. In 2003, withholdings were recorded for a total of S /. 1,425 million nuevos soles. Thus, the total amount withheld since the beginning of the regime, (June 2002), reached S /. 2,046 million.
In accordance with these systems, if taxpayers meet the requirements, they can request their return. Since the beginning of the regime, refund requests have been received for S /. 63 million, representing a very small percentage of the total withheld, revealing that many taxpayers did not pay VAT. These systems ensure the payment of taxes and this situation creates credibility and trust in these taxpayers by the state, clients, suppliers, creditors and even the population in general, which is basic
to have a continuous improvement and competitiveness in a social market economy like ours.
The collection system, which controls the commercialization of liquid fuels of 3,230 taxpayers, allows SUNAT to appoint collection agents, who are in charge of making the advance collection of VAT, applying the rate of 1% on the sale price of the total sum that the client is obliged to pay, including the taxes levied on the operation. It is also important to note that SUNAT, through R. de S. N ° 203-2003 / SUNAT, puts into effect, from November 17, 2003, the VAT Perceptions system applicable to the import of goods, Through which the payment of the tax corresponding to the internal sales of those subjects who are supplied through importation, from which they start the chain of production and / or marketing of their products, is assured.In the case of imports, this system allows the Tax Administration to have aadditional tool to combat tax noncompliance, in turn identifying the people who finance "swallow" importers; that is, to those who carry out a single importation, then failing to comply with their tax obligations. The application of the IGV Perceptions system to imports also allows SUNAT to refine its risk profiles to identify omission taxpayers, by monitoring the payment of the VAT in the distribution chain from the moment the good enters the country.
With regard to the commercialization of fuels, the amount of the payments made by the 20 agents designated by SUNAT amounted to S / 5.1 million in December, while for 2003 the figure reached S /. 63 million.
Regarding the Perception System applicable to the importation of goods, in December a total of S /. 33.4 million, making a total of 41 million since its application. Consequently, during the
In 2003, with the Perceptions System, SUNAT collected 104 million soles.
According to SUNAT, the success of the VAT deduction system is consolidated. Its introduction into the country's tax system plays a strategic role in the success of the expansion of the tax base and in increasing collection. Due to its effectiveness in combating tax evasion and its administrative efficiency, this system today serves as a model in other tax administrations in the region, therefore it could not be ignored, so companies have to adapt their management and finances to this system.
The principle of equity, on which SUNAT is inspired, and which is based on the notion that all those who generate wealth pay taxes, has motivated the creation of systems so that, for example, important productive, commercial and industrial sectors, in where there are high levels of informality and non-compliance, pay the taxes that correspond to you. After various audits, information cross-checks and field studies, SUNAT has established the existence of a first group of sectors in which these high levels of non-compliance and informality are generated, to which it has been applied gradually, and since on July 1, 2002, the deduction system. The first products or activities involved in this network of high non-compliance during the commercialization processes are: sugar,milled rice, ethyl alcohol, fisheries, yellow corn, cotton, sugar cane, wood, metal waste, stone and sand for construction and other products included in subsection a) of Appendix I of the IGV Law (in cases of waiver of the exemption from said tax), such as raw whole milk, coffee beans, asparagus, among other products.
In SUNAT, it is considered that expanding the tax base implies two main objectives: the first, to control and register natural persons who, without being registered (informal), carry out operations
taxed. This figure is known as the enrollment default gap. However, there is another non-compliance profile: that of a taxpayer who has a RUC, but who does not partially or totally declare their affected operations. This is the case of the gap in the declaration and veracity of the actual operations. In this sense, the actions and systems that the Tax Administration has implemented aim to close these non-compliance gaps in the VAT, considering that a greater control of this tax has a direct impact on the control of income tax. To this end, the IGV Withholding, IGV Withdrawal and IGV Perceptions systems were created and implemented in 2002.
The objectives of these systems are ostensibly clear: the first is to ensure payment of the VAT tax obligations; the second, to provide information on the economic agents and amounts of said operations subject to these systems. Thus, the goodness of these systems resides in that it has not only allowed significant growth in collection, by incorporating the payments of taxpayers who previously paid partially or did not pay, and who are now taxed through these systems. This system provides SUNAT with valuable information that it previously did not have access to in a fast and accurate manner about the economic agents, the amounts and the dates of said operations.
4.4.2 IMPORTANCE OF THE INVESTIGATION
This research is important because the systems of withholdings, perceptions and deductions, affects the tax, financial, accounting and administrative aspects of companies. In tax matters, because it constitutes a tax obligation, the fulfillment of which could have a series of negative consequences. Financially, because it favors or affects business finances according to the position that one has at a time during the transaction. In accounting, because the fact that I know how part of the transactions requires the valuation, registration and
presentation in the financial and economic information of the company; This requires the application of generally accepted accounting principles, international accounting standards, the revised general accounting plan, the regulations for the preparation of financial information and other standards. Administratively, it is important because it forces the directors, managers and administrators of companies to plan, make decisions and control related aspects.
This work is also important, because it allows to expose the philosophy, doctrine and praxis of the systems of retentions, perceptions and detractions as a way of understanding their essence.
It is also important because it allows to translate the knowledge received in the master's degree to the solution of the problems of the companies.
V. OBJECTIVES
The purposes that this research seeks are the following:
MAIN GOAL:
Establish the guidelines for compliance with tax regulations and design an optimal administration model for the withholding, payment and deduction systems; in such a way that they facilitate the effective management of the commercial companies of Metropolitan Lima, within the framework of a social market economy.
SPECIFIC OBJECTIVES:
- Identify the standards, processes and procedures of the withholding, perceptions and deductions systems that commercial companies must comply with to facilitate efficiency, effectiveness and economy.
- Design the optimal management model of the retention, perceptions and deductions systems, which facilitates commercial companies, achieve continuous improvement and competitiveness.
SAW. HYPOTHESIS
MAIN HYPOTHESIS:
If the commercial companies comply correctly with the tax regulations and execute the optimal administration of the tax withholdings, receipts and deductions systems; effective management within the framework of a social market economy will then be facilitated.
SECONDARY HYPOTHESES:
1. If commercial companies comply with the rules, processes and procedures of the withholding, perceptions and deduction systems, then they will be in a position to achieve efficiency, effectiveness and economy.
2. If commercial companies have an optimal administration of the retention, perceptions and deductions systems, then continuous improvement and competitiveness will be facilitated.
OPERATIONALIZATION OF THE VARIABLES:
| COMBINATION OF VARIABLES | OBTAINED RESULT |
| X1 + Z1 | Y1 |
| X2 + Z2 | Y2 |
| X + Z | AND |
VII. INVESTIGATION METHODOLOGY
KIND OF INVESTIGATION:
This research work will be of the basic or pure type, since all aspects are theorized, although its scope will be practical to the extent that they are applied by commercial companies in the establishment of guidelines and optimal administration models of withholding systems. perceptions and detractions.
LEVEL OF INVESTIGATION:
The research to be carried out will be of the descriptive-explanatory level, since it will describe the systems of retentions, perceptions and deductions and then it will be explained how to manage them properly to get the most out of it in commercial companies.
INVESTIGATION METHODS:
The following methods will be used in this investigation:
1) Descriptive.- Inasmuch as the entire theoretical framework and applications of the withholding, perceptions and deductions systems will be specified; as well as the way to achieve effective management within the framework of a social market economy.
2) Inductive.- To infer the information of the sample in the population and determine the conclusions that the investigation merits. Information will be inferred on withholding, perceptions and deductions systems in the effective management of Ayacucho companies.
DESIGN OF THE INVESTIGATION:
In this research work, in the first place the problems have been identified, on the basis of which the corresponding solutions have been proposed through the hypotheses, they have also been proposed
the objectives pursued by the investigation; establishing in this way a direct interrelation between these three methodological elements based on the research variables.
Then the theoretical approach will be developed and the results of the investigation will be obtained, the specific objectives will be contrasted, which will allow to contrast and verify the general objective of the investigation. The specific verified and verified objectives will be the basis for the formulation of the partial conclusions; The same that will constitute the partial results of the investigation and therefore will be the basis for issuing the general conclusion of the work.
Then an interrelation will be established between the general objective contrasted and verified with the general result represented by the general conclusion; the one that will be contrasted with the main hypothesis of the research, confirming it or not as valid on the basis of the development of the theoretical approaches, the interviews and surveys that will be carried out.
RESEARCH POPULATION:
The population will be made up of 620 people, including owners, owners-managers, partners, shareholders, managers and workers of the commercial companies of Metropolitan Lima that are related to the withholding, payment and deduction systems.
SAMPLE OF THE INVESTIGATION:
The sample will be made up of 100 people among owners, owners-managers, partners, shareholders, managers and workers of commercial companies of Metropolitan Lima.
To define the sample size, the probabilistic method will be used and the formula will be applied:
From where:
| N | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that define a probability of error 1 = 0.05 in the normal curve, which is equivalent to a 95% confidence interval in the sample estimate, therefore the value Z = 1.96 |
| N | The total population. This case 620 people. |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.09 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 620) / (((0.09) 2 x 619) + (0.5 x 0.5 x (1.96) 2))
n = 100
The size of ours is 100 people.
STRATIFICATION OF THE INVESTIGATION SAMPLE
| COMPONENTS | INTERVIEW | POLL | TOTAL |
| Sole proprietorships | 10 | 0 | 10 |
| Owners-managers of sole proprietorships with limited liability | 10 | 0 | 10 |
| Limited Liability Business Partners | 10 | 0 | 10 |
| Shareholders of corporations | 10 | 0 | 10 |
| Business managers and administrators | 10 | 0 | 10 |
| Company workers | 0 | fifty | fifty |
| TOTAL | fifty | fifty | 100 |
Source: self made.
DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Interviews.- This technique will be applied to the owners, owners-managers, partners, shareholders, managers and administrators of the companies in order to gather information on the investigation.
2) Surveys.- It will be applied to the workers of the companies of the District of Ayacucho, in order to gather information on the investigation.
3) Documentary analysis.- This technique will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
DATA COLLECTION INSTRUMENTS:
The instruments that will be used in the investigation are the following:
1) Interview guide.- This instrument will serve as a roadmap for the development of the interview.
2) Survey questionnaire.- This instrument will be applied to carry out the survey.
3) Document analysis guide.- This instrument will be useful to record information from standards, books, magazines, the Internet and other sources
ANALYSIS TECHNIQUES:
The following techniques will be applied:
1) Document analysis.- This technique will allow to know, understand, analyze and interpret each of the standards, magazines, texts, books, Internet articles and other documentary sources.
2) Inquiry.- This technique will facilitate the availability of qualitative and quantitative data of a certain level of reasonableness.
3) Data reconciliation.- The data of some authors will be reconciled with other sources, so that they are taken into account.
4) Tabulation of tables with quantities and percentages.- The quantitative information will be arranged in tables that indicate
concepts, amounts, percentages and other useful details for the investigation.
5) Understanding graphics.- Graphics will be used to present information and to understand the evolution of information between periods, between elements and other aspects.
6) Others.- The use of instruments, techniques, methods and other elements is not limiting, it is merely referential; therefore, as necessary, other types will be used.
DATA PROCESSING TECHNIQUES:
The following data processing techniques will be applied:
1) Ordering and classification.- This technique will be applied to treat qualitative and quantitative information in an orderly manner, in order to interpret it and get the most out of it.
2) Manual registration.- This technique will be applied to enter the information from the different sources.
3) Computerized process with Excel.- To determine various mathematical and statistical calculations useful for research.
4) Computerized process with SPSS.- To enter, process and analyze company data and determine average, association and other indicators.
VIII. DEVELOPMENT SCHEME OF THE THESIS
Cover
Dedication
Gratitude
Presentation
CHAPTER I: METHODOLOGICAL APPROACH
Description of the problematic reality
Delimitation of the investigation
Research problems
Research objectives
Research hypothesis
Research variables
Types and level of research
Research method and design
Research population and sample
Data collection techniques and instruments
Data analysis and processing techniques
Justification and importance of the investigation
Limitations
CHAPTER II: THEORETICAL FRAMEWORK
Research background
Historical review
Legal base
Conceptual framework
Definition of terms
CHAPTER III: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
Presentation, analysis and interpretation of the survey carried out
Objective Verification
Hypothesis Contrast
CHAPTER IV: CONCLUSIONS AND RECOMMENDATIONS
Bibliography
Annexes.
IX. SCHEDULE
| ACTIVITIES | NOV | DEC | JAN | FEB | SEA | APR | MAY |
| THESIS PLAN: | |||||||
| COLLECTION OF
DATA |
X | ||||||
| FORMULATION | X | ||||||
| PRESENTATION | X | ||||||
| APPROVAL | X | ||||||
| THESIS: | |||||||
| RECOPILATION OF
DATA |
X | X | X | X | X | ||
| ORGANIZATION OF
INFORMATION |
X | X | |||||
| PROCESS OF
INFORMATION |
X | ||||||
| DRAFTING OF THE
THESIS |
X | ||||||
| PRESENTATION | X | ||||||
| LIFT | X | ||||||
| APPROVAL | X |
X. FINANCING
| ITEMS | QTY | UNIT | UNIT PRICE. | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 1,720.00 | ||||
| GOODS | two | THOUSAND | 25 | 50.00 | |
| PENCILS | 5 | DOZENS | 10 | 50.00 | |
| COMPUTER INK | 10 | UNITS | 30 | 300.00 | |
| FLOPPY | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| OTHER ASSETS | 1, 200.00 | ||||
| II. SERVICES | 3,480.00 | ||||
| SPECIALIZED ADVICE | 1,500.00 | ||||
| SECRETARIAL SUPPORT | 500.00 | ||||
| MOBILITY | 300.00 | ||||
| VIATICAL | 500.00 | ||||
| TELEPHONE | 200.00 | ||||
| IMPRESSIONS | 180.00 | ||||
| PHOTOCOPY | 100.00 | ||||
| VARIOUS | 200.00 | ||||
| TOTAL | 5,200.00 | ||||
XI. BIBLIOGRAPHY
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Caballero Bustamante Study (2006-D) System of Withholdings, Perceptions and Tax Deductions. Lime. Distribuidora de Publicaciones NC Perú SA.
Caballero Bustamante Study (2006-D) System of Withholdings, Perceptions and Tax Deductions. Lime. Distribuidora de Publicaciones NC Perú SA.
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15 The most influential writer on Management since the 1940s is undoubtedly Peter Ferdinand Drucker, the Austrian who, upon arriving in the United States, made management a true discipline. Although his work covers more than 30 books, an attempt is made to make an essay of his thought through some of his works. Previously, the location given to Drucker (together with Ernest Dale, Harold Koontz, Cyril O'Donnell, William Newman, George Terry, Ralph Davis, among others), by Idalberto Chiavenato in his book General Theory of Administration (1999) is considered interesting., in the so-called Neoclassical Theory of Administration, which is nothing more than the updating of the Classical Theory, an eclectic theory that takes advantage of the other theories for its application to today's companies
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