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Quipukamayoc
versión impresa ISSN 1560-9103versión On-line ISSN 1609-8196
Resumen
ORTIZ BASAURI, Carmen Eufemia. Control of the National Superintendency of Customs and tax administration in tax works, 2019. Quipukamayoc [online]. 2021, vol.29, n.59, pp.17-24. Epub 27-Mayo-2021. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v29i59.20145.
Objective:
To contribute to the strengthening SUNAT’s tax administration control system in public investment projects that are executed in Peru through the mechanism of works for taxes.
Method:
The research was quantitative, has an explanatory and descriptive range, it is non-experimental, and possesses a cross-sectional and documental design. The sample was made up of 50 former SUNAT officials who, in November 2019, were surveyed on 16 items with an evaluative response of 5 alternatives.
Results:
The research’s results indicate that 80% of the participants fully agree with the implementation of a preventive, concurrent, and subsequent control; 20% agree, and 10% of them are indifferent to the matter; this resonates with the theoretical expectation.
Conclusion:
The proposal explains, by an average of 80%, that the perception of the 50 former SUNAT officials about the strengthening of the SUNAT’s control system with the implementation of a preventive, concurrent, and subsequent control, will strengthen the mechanism of works for taxes.
Palabras clave : Tax benefit; public investment certificate; control; tax works; taxation.