Evasión de impuestos generada por la informalidad comercial ambulatoria en los alrededores del mercado San Francisco ubicado en el distrito de Villa Maria del Triunfo [thesis]

Angie Antonella Sarda Talledo
Se buscó, concientizar a la gente en general para que al comprar lo realicen en lugares formales, mostrándoles las obras que el Estado deja de hacer por la evasión de impuestos de los comerciantes informales. Abstract The present investigation describes about the study done on the "tax evasion generated by the informal street commerce in the surroundings of the San Francisco Market located in the Villa María del Triunfo district". This district counts with a population of 448,545 inhabitants
more » ... EI 2015), has approximately 7,000 street vendors (Municipality of VMT). The informal commerce, defined as work outside the law, is an economic activity that is not register in the official statistics, therefore it is not recorded on any paper since the payments are in cash which result in the seller not paying taxes neither to the municipality, nor to the SUNAT. Informal merchants should, as well as any other citizen, pay taxes because we all use public services and by evading doing so they harm not only the district, but the entire country. The district, by not receiving these taxes, will no longer be able have the necessary resources to do more public work and would have to increase the current tax amount, affecting to those who do contribute. These people involved on informal commerce must understand that taxes are not a reduction of their income, but is a contribution to the development of the country. Likewise, the state institutions must be transparent in the way they manage the resources so that the population can have information about the works done with their taxes. This study searched for an explanation about why the street seller is not formalized, if it is due to personal internal factors, unemployment or they do it on purpose since by evading taxes they will have more income. There are also external factors that could explain why informal traders are not formalized, such as formalization and tax policies and their costs, which are often not affordable by these informal traders. Also, the issue can be described as a social problem because of the risks they face for being on the streets exposed to the confiscation of their merchandise. Being within the informal sector implies being outside the tax burdens INDICE Resumen....................................................................................... 4
doi:10.20511/usil.thesis/8912 fatcat:uksg3b4g6rblzlfaa35ueprqgu