Beneficios tributarios del régimen MYPE y su incidencia en la rentabilidad de una empresa gastronómica de Chimbote – 2023: Beneficios tributarios del régimen MYPE

Angella Mendoza Alipio; Nayeli Dayana Meza Roncal

Authors

Angella Mendoza Alipio Universidad Cesar Vallejo https://orcid.org/0000-0001-8200-3755
Nayeli Dayana Meza Roncal Universidad Cesar Valleja https://orcid.org/0000-0002-8318-1577

Keywords:

Income tax, Budget, Financial resource, Financial management, Accounting

Abstract

The purpose of this research report is to determine the impact of the tax benefits of the MYPE regime on the profitability of the Pgrey gastronomic company located in the city of Chimbote during the period 2023. Methodologically, the study was of a basic type, with a non-experimental, cross-sectional and descriptive-propositional design. A non-probabilistic convenience sampling was used, estimating 1 interviewee from the accounting area. An interview guide and the report of the financial statements for the period 2023 were used as data collection instruments. To obtain the results, the study followed the course of descriptive statistics. The results show that the tax benefits of the MYPE regime did not affect the profitability of the gastronomic company Pgrey, because the company does not take advantage of these tax incentives. This is reflected in the survey carried out on the company and in the documentary analysis of profitability, where it can be seen that, while profitability is mixed, the use of tax benefits is regular.

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