Influence of the MYPE Tax Regime on the profitability of the Red Claro Phonecenter S.A.C. company

Abstract

In the business sector, Peru faces serious complications in the formalization and tax collection, where companies prefer informality and operate outside the tax law to ensure the functionality and profitability of their operations; however, in the long term it ends up affecting the company and the country. In this sense, the objective of this research was to demonstrate the link between the influence of the SME tax regime on the profitability of the company Red Claro Phonecenter SAC. Thus, the research was designed as a non-experimental study of correlational and descriptive type, whose approach was determined as quantitative. For this purpose, a sample of two administration officials and experts in tax matters participated in the study, to whom an 18-item questionnaire was applied. In this way, the reliability and correlation of the Spearman coefficient were lowered, obtaining a 1.000, which means a strong positive relationship, demonstrating the linkage between the variables. Finally, it is concluded that there is an impact generated by the SME tax regime on the profitability of the company.