Impuesto a la renta de profesionales independientes en relación con los principios de equidad y justicia en el Perú
The present study was intended to demonstrate that the overall tax on labor income applied to independent professionals can not determine their real ability in the principle of fairness and justice in Peru. The research design was not experimental, correlational and quantitative level. The informati...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5127587 |
| Source: | In Crescendo, ISSN 2222-3061, Vol. 6, Nº. 1, 2015, pags. 211-221 |
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| Summary: |
The present study was intended to demonstrate that the overall tax on labor income
applied to independent professionals can not determine their real ability in the principle
of fairness and justice in Peru. The research design was not experimental, correlational
and quantitative level. The information was collected from a sample of 50 independent
professionals affiliated with the Institute of Chartered Accountants of Ancash, chosen in a
targeted manner from a population of 670 enrolled at December 31, 2005, we applied a
questionnaire by the survey technique, and the following results were obtained: the total
of the sample, 56 % of professionals have a net taxable income under actual deduction
system, 38 % of professionals have an average income that reaches the first taxable stretch
a 4 % tax reaches the second stage and only 2 % tax reaches the third stage. Finally, it was
found that the Income Tax fourth category that applies in Peru can not determine the real
ability of professionals so incurred injustice and inequality and can prove the hypothesis
as true. |
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