Business transformation of the commerce sector: Formalization of family businesses in Peru

Hinojosa Salazar C.A.; Polo Escobar B.R.; Medina Sánchez E.P.; Hinojosa Meléndez M.N. · Revista de Ciencias Sociales (2024) · DOI: 10.31876/rcs.v30i.42274

Resumen

Business transformations manage to significantly impact the productive system and the economic and social development of the territories. The objective of this study is to analyze the family businesses in the commerce sector that access formalization in Amazonas-Peru, particularly those that carry it out in the Human Settlement 16 de Octubre, Chachapoyas, Amazonas, Peru, during the years 2021 and 2022. The design and type of research used was non-experimental, basic, qualitative and quantitative; The study sample consisted of 26 family businessmen from the commercial sector of the Human Settlement 16 de Octubre of the district and province of Chachapoyas in Peru. The results confirm that family business and formalization have positive effects on organizational behavior. However, the results are not conclusive when assessing the relationship between the participation and capital of the company and the commercialization of products and services, also evidencing a behavior that is reluctant to comply with its tax obligations. It is concluded that, despite having raised awareness among business owners, it is advisable to look for new ways to pay taxes, so it is necessary to continue with personalized training, where the participation of universities plays an important role. © (2024), (Universidad del Zulia). All rights reserved.

Instituciones: Universidad Nacional Toribio Rodríguez de Mendoza de Amazonas