Application of Inspection Procedures in the MYPES of Metropolitan Lima and its Impact on the Tax Collection of the Central Government of PERU in 2019

Abstract

The control procedures are the tools of the State to attack the forms of evasion of companies in this particular case of medium and small companies. These MYPES companies represent the largest number of active companies in the country but also represent the most evasive. For a long time, typical behaviors of tax fraud and tax evasion have been evidenced, for this reason the control task is aimed at expanding the tax base,  the real declaration of taxes , the actual taxes that corresponds to pay. And finally to changing the behavior of the taxpayer.This research is focused on the audit procedures carried out in MYPES of Metropolitian Lima in 2019 and its impact on tax collection, For this, an investigation with a descriptive methodology, correlational analytics has been used to obtain as a result the influence that the application of inspections has on the collection of the fiscal box, in addition to obtaining whether these procedures have a negative or positive impact on the change of conduct of the audited taxpayer. For the investigation, 113 small and medium-sized companies from the district of Lima have been used as a sample, obtaining as a result that the inspection procedures have a positive impact on tax collection.