Tax legislation and its impact on the development of the formal operations of aquaculture companies
Vol 8, Issue 5, 2024
VIEWS - 89 (Abstract) 38 (PDF)
Abstract
Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.
Keywords
Full Text:
PDFReferences
Arroyo, P., Kleeberg, F. (2013). Investment and profitability of aquaculture projects in Peru (Spanish). Industrial Engineering, 31, 63–89.
Baldeón, N. (2018). Tax Violations and Crimes, 1st ed. The EIRL Owl.
Baldeón, N. (2019). Commented Tax Code, 1st ed. The EIRL Owl.
Berger, C. (2020). Aquaculture and its opportunities to achieve sustainable development in Peru (Spanish). South Sustainability, 1(1). https://doi.org/10.21142/ss-0101-2020-003
Berger, C. (2020). Vision of Aquaculture and its potential in the context of Peru’s sustainable development (Spanish). South Sustainability, 1(1), e003. https://doi.org/10.21142/SS-0101-2020-003
Cabrera, M. A., Sánchez-Chero, M. J., Cachay, L., et al. (2021). Tax culture and its relationship with tax evasion in Peru. Journal of Social Sciences, 27 (Special 3), 204–218. https://doi.org/10.31876/rcs.v27i.36503
Cárdenas, S. (2022). Fishing and Aquaculture—National Panorama of the Aquaculture Sector—Peru.
Charaja, F. (2004). Scientific Research Handbook.
Chura, R., Mollocondo, H. (2009). Development of aquaculture in Lake Titicaca. AquaTIC Magazine, 31, 6–19.
FAO. (2016). Supreme Decree No. 003-2016-PRODUCE—Regulation of Legislative Decree No. 1195, General Aquaculture Law. A Peruvian man.
International Labor Organization. (2015). Policies for the formalization of micro and small businesses in Latin America: experiences, progress and challenges (Spanish). Available online: https://www.ilo.org/wcmsp5/groups/public/---americas/---ro-lima/---sro-santiago/documents/publication/wcms_368329.pdf (accessed on 1 April 2024).
Martín, P., Guerrero, B., León, JP (2015). Aquaculture in Peru: production, marketing, export and potential. Iberoam Forum (Spanish). Rec. Mar. Acui, 7, 293–305. https://doi.org/10.13140/RG.2.2.12311.47520
National Aquaculture Information Network. (2022). Trout farmers from the Altiplano progress in trout farming after formalizing their businesses with the support of SANIPES (Spanish). Available online: https://rnia.produce.gob.pe/truchicultores-del-altiplano-progresan-en-la-crianza-de-truchas-tras-formalizar-sus-negocios-con-apoyo-de-sanipes/ (accessed on 29 March 2024).
Official Gazette El Peruano. (2016). They approve the Regulations of the General Aquaculture Law, approved by Legislative Decree No. 1195—SUPREME DECREE—No. 003-2016-PRODUCE—EXECUTIVE BRANCH—PRODUCE. Official Gazette El Peruano.
Ponce de Leon, F. J. (2014). Immunity, Unaffectedness, Exemption, Tax Benefits and Incentives (Spanish). Available online: http://revistas.pucp.edu.pe/index.php/forojuridico/article/view/13808/14432 (accessed on 1 April 2024).
PRODUCES. (2001). Aquaculture Promotion and Development Law.
Quiroz, S., Urbina, C. (2020). They modify the Regulations of the General Aquaculture Law. Muñiz Study.
Ramos, N., Chero, S., Vidaurre, W., et al. (2021). Tax culture as an instrument for effective tax collection (Spanish). Science and Development. http://dx.doi.org/10.21503/cyd.v24i4.2328
Ruiz, L. Estado de la acuicultura en el Perú. Available online: http://www.revistaaquatic.com/aquatic/pdf/37_12.pdf (accessed on 29 March 2024).
Saade, M. (2013). Mining development and socio-environmental conflicts (Spanish). In: Economic Commission for Latin America and the Caribbean. United Nations. pp. 45–82.
Sampieri, R. (2006). Research Methodology, 4th ed. Infagon Web SA.
SUNAT. (2022). General Sales Tax and Selective Consumption Tax.
Talledo, S. (2010). Situation and perspective of fishmeal: Peruvian case from 1980–2007 (Spanish). Available online: https://core.ac.uk/download/pdf/323343862.pdf (accessed on 29 March 2024).
Villanueva, C. (2011). Tax benefits: Exemption, unaffectedness, among others. Business News Magazine, 238, 15–17.
DOI: https://doi.org/10.24294/jipd.v8i5.3283
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Lucio Ticona-Carrizales, Cynthia Milagros Apaza-Panca, José Oscar Huanca Frías, Cristóbal Rufino Yapuchura Saico, Varanny Nelyda Ticona Campos
License URL: https://creativecommons.org/licenses/by/4.0/
This site is licensed under a Creative Commons Attribution 4.0 International License.