Taxation of micro, small, medium and large enterprises in Peru

Jinchuña Huallpa J.; Flores Arocutipa J.P.; Lujan Minaya J.C.; Fernandez Sosa L.E. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.especial13.32

Resumen

The purpose of the study was to determine the taxation of micro, small, medium and large companies explain tax collection in Peru. The study is basic quantitative approach, non-experimental design, documentary and relational, the population was 2,38 million of companies registered in portal of Ministry of Production and 103,000 million soles of tax revenue obtained from the portal of the National Superintendence of Tax Administration (SUNAT), documentary analysis technique was applied and observation was used the R2, Rho de Pearson and discriminant analysis, the results showed a relationship between variables of 0,96 of Rho de Pearson, three regions concentrate 55% of enterprises and explain 91% of total tax collection and conclude, regions with the largest number of enterprises account for tax collection and regions with large enterprises contribute most of the tax collection.

Instituciones: Universidad Nacional de Cañete; Universidad Nacional de Moquegua