Tax Exemption and Unfair Competition in the Tacna Free Trade Zone

Abstract

It is important to emphasize that the area constitutes a means of promotion and development to promote the development of cities located in border areas. The geopolitics found precede the results of those zones. Regarding the method used, it is quantitative- descriptive-correlational level and non-experimental-longitudinal design. Where a strong relationship resulted, it should be noted that marketers from the rest of the country, with a correlation coefficient of 0.711 and has 99% reliability where this influences this unfair competition both for marketer producers and for the rest of the country and your other taxes. Likewise, the Tacna free zone is the main free zone in Peru, mainly due to the competitive prices of imported goods, especially the exemption from income tax, general sales tax and selective consumption tax. Taxes, special solidarity taxes and all taxes that the central government, local self-government entities and local self-government entities carry out or are going to carry out in accordance with Law No. 27688. Given this situation, the work is justified, since there are no studies that analyze the dynamics. Tacna Free Zone for unfair competition.