Carrillo Tarqui Wilfredo Gavino
DOI: https: //doi.org/10.59427/rcli/2024/v24cs.2242-2249
To analyze the relationship between the optimization of commercial formalization and the collection of the IGV. A quantitative, applied approach was used, with a causal correlational and non-experimental design. The population and the sample included 22 small businesses in Lima (census sample). 45% of respondents consider that commercial formalization exists, while 32% maintain the opposite, which indicates a variety of perspectives and a possible area for improvement in formalization. In addition, 41% believe that the collection of the IGV is adequate, although 36\% do not have a clear opinion, which suggests uncertainty or lack of information on the subject. The general hypothesis establishes that the optimization of commercial formalization impacts the collection of the IGV. The results show a Chi-square of 67.914 and a significance of 0.001, which confirms that this relationship is statistically significant. The optimization of commercial formalization has a positive influence on the collection of VAT taxes, by facilitating the incorporation of more businesses into the formal system, which broadens the tax base and, therefore, increases tax revenues, being crucial for the economic development of the country.
Pág 2242-2249, 28 Nov