UNIVERSIDAD CATÓLICA LOS ÁNGELES DE CHIMBOTE

FACULTAD DE CIENCIAS CONTABLES FINANCIERAS Y

ADMINISTRATIVAS

ESCUELA PROFESIONAL DE CONTABILIDAD

ALUMNA:

LOAYZA BAUTISTA BETSAIDA

TUTOR:

Huaraz - 2018
 ABSTRACT

The present investigation is related to the mype tributary begime and the business
development, in the companies dedicated to the heading of cargo transport, whose spatial
delimitation is the district of Huánuco. In order to demonstrate the objectives of the
research, it was analyzed how the mype tax regime favors in the business development
of the companies of transport of load and in this way to test the hypotheses raised. The
main purpose of this thesis is to determine the impact of Legislative decree No. 1269,
which establishes the mype tax regime and the business development of cargo transport
companies, analyze the benefits it provides and eliminate informality, which is a problem
generated by unfair competition. We used the type of quantitative approach research,
scope or descriptive - correlational level because it associates variables. With respect to
the conclusions the tax mype regime is beneficial for business development, it brings
benefits to the entrepreneurs who took advantage of this regime. It is hoped that the
research carried out and the results to come will serve as input for future research.