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II.

SUMMARY

In the globalized world in which we live, large companies are in full swing and economic growth, due to the development of science and technology, which
has allowed them to expand in all the cities of the world.

These changes have occurred in our country especially since the year 90, where large economic consortiums brought capital and developed large companies
of different industries and that had an impact on the national economy, in the same way the problem of tax evasion has been increasing and The solution
has become a difficult task, so the tax administration has been facing several problems regarding low levels of collection (SUNAT 2015).

So much so that according to Claudia Viale L., Peruvian tax pressure remains low compared to other countries in the region. For example, the tax pressure in
Brazil is 29%, in Argentina 23%, in Bolivia 16.8% and in Chile 18.7%. If the sample is 16%, then there is no doubt that the actions taken to reduce levels of
evasion will contribute significantly to increase our weak fiscal pressure (Viale L. 2015).

Juliaca is no stranger to these changes, in this city have been established large shopping centers such as Real Plaza, Promart, Oeshle, Ripley, Plaza see. The
latter is a direct competitor of footwear retailers in the city's enclosure since it also offers the sale of footwear.

III. KEYWORDS

National tax system

The national tax system is the set of principles, rules, norms that the Peruvian state has established in tax matters to establish taxes (taxes, contributions
rates that exist in Peru). It is developed within the conceptual framework provided by the tax law, the tax code and the tax criminal law. (SUNAT)

Tax administration

It is the entity empowered to administer the taxes indicated by him. They are organs of the administration: sunat, customs and local governments.

Retention or perception agent

Those subjects designated by law or failing by supreme decree who, by reason of their activity, function or contractual position are in a position to retain or
receive taxes and deliver them to the tax creditor. Additionally, the subjects

Collection
It is the process of collection of taxes, which considers people to contribute in an equitable, fair, proportional, according to their ability and economic
capacity.

Tribute

The tribute is defined as the presentations demanded in money by the state in exercise of its power of empire by virtue of a law to cover the expenses
demanded by the fulfillment of its purposes.

Taxation unit (UIT)

Amount of reference used in the tax regulations in order to maintain in constant values the taxable bases, deductions, limits of affectation and other aspects
of the taxes that the legislator considers convenient. It can also be used to apply sanctions, determine accounting and other formal obligations. The value of
the ITU is determined annually by supreme decree

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