FACULTAD DE CIENCIAS EMPRESARIALES ESCUELA ACADMICA PROFESIONAL DE: CONTABILIDADINFORME DE ANALISIS DE CASOS ESTADISTICOSTITULO: PERCEPCIN DE LOS CIUDADANOS DEL DISTRITO DE CERCADO DE LIMAACERCA DE LA DISMINUCION DEL IGV, QUE BENEFICIAR A LOSCIUDADANOS Y AFECTAR LA CAJA FISCAL.AUTORES: BARZOLA YARINGAO, LISETTE ELISACORZO CARRIN, LESLY LORENAGARIBAY FABIAN, SAMIR YORDANY JOSE LUISDOCENTE DEL CURSO EJE:RAUL ANGEL CALERO SALDAADOCENTE DEL CURSO TEMATICO:NORA GAMARRA ORELLANALNEA DE INVESTIGACIN DE LA ESCUELA:TRIBUTACION LIMA-PER 2013INTRODUCCIN E! "# $%&'%(!)( %!*($)%+%,! -( #!."%$%$ -( +#$/$ ($)#-0$)%+/$ )%(!( 1/2 /34()%*/12/5'!-%6#2(! "#1(2+(1+%,!-("/$+%'-#-#!/$-(" -%$)2%)/ -(+(2+#-/-("%7##+(2+# -( "# -%$7%!'+%,! -(" IGV, #$0 +/7/ )#73%8! 9'( 3(!(5%+%#2# # "/$+%'-#-#!/$ : "/$ (5(+)/$ !()%*/$ 9'( )2#(! +/!$%&/ ($ 9'( #5(+)#2# # "# +#4#5%$+#". P#2# (""/, $( 2(#"%6, '!# (!+'($)# # "/$ +%'-#-#!/$ -( +(2+#-# -( "%7#,-/!-((!)2(*%$)#2##1(2$/!#$ !#)'2#"($ : 4'20-%+#$ -('!#7%+2/(712($#:7#+2/(712($# -(" 7(2+#-/ +(!)2#" -(" -%$)2%)/ -(L%7#. S( %!%+%#2. '!# "0!(# -( %!*($)%+%,! +/! (" 5%! -( 1"#!)(#2 (" 12/3"(7# : ;#+(2'!# 32(*( -($+2%1+%,! -( ($)(, $( 5/27'"#2.! "/$ /34()%*/$ &(!(2#"($ :($1(+05%+/$, # "# *(6 -("%7%)#2(7/$ "# 1/3"#+%,! 1#2# 1/-(2 /3)(!(2 "# '!%-#- -(#!."%$%$, 1/$)(2%/27(!)( $( %-(!)%5%+#2.! "#$ *#2%#3"($ +/! "#$ +'#"($ )2#3#4#2(7/$(! !'($)2# %!*($)%+%,! : 1/-(2 #$0 +"#$%5%+#2 $(&, E" C/!$(4/ -( M%!%$)2/$ #12/3, ;/: '! 12/:(+)/ -( "(: 9'($(2. 12($(!)#-/ #" C/!&2($/ -( "# R(1 S%(712(3> A *(+($+> N'!+#N. LL/$ +%'-#-#!/$ # *(2($)#-%$7%!'+%,!-(" IGV+/!$'7%20#! 7.$12/-'+)/$M#> M'+;/3> R(&'"#27(!)(+> L/ 70!%7/O. LA5(+)#! "/$ 12(+%/$ -("IGV (! $'$ +/712#$M#> S%(712(3> M'+;/PERCEPCINACERCA DELOS EFECTOSEN LAINFLACIN ACAUSA DE LADISMINUCINDEL IGVO1%!%,! 9'($( 7'($)2##" $#3(2+,7/ %!5"':((! "#%!5"#+%,! #"-%$7%!'%2 ("IGV 1#!-/7(!/$I71'($)/$.+> R(&'"#27(!)(-> L/ 70!%7/P. LC2(( 9'( ("1# '!7(!/2 12(+%/ -( *(!)# (!$'$ +/712#$ %!5"':( (! $'-(+%$%,!, -( ($)#2 -(#+'(2-/ +/! "#-%$7%!'+%,! -(" IGVM#> S%3> N/J.L$% (! +#$/ )'*%(2#$ '!!(&/+%/ )( 1(24'-%+#20#)(!%(!-/ (! +'(!)# 9'( ("IGV ;# -%$7%!'%-/M#> S%3> N/K.LP/!-20#$ '!!(&/+%/$#3%(!-/ 9'( (" IGV;#2(-'+%-/M#> S%3> N/GLE$)#*(!)#4#-(" IGV5#*/2(+(#" (712($#2%//# "# 1/3"#+%,!MPERCEPCINACERCA DE LASVENTAJAS DELA REDUCCINDEL IGVN%*(" -(%!5"'(!+%# (!"# 2(-'++%,!-(" IGV (!"/$ &2#!-($: 7%+2/$+/7(2+%#!)($.#> E712($#2%/3> P/3"#+%,!+> N%!&'!/ -( "/$ -/$F. LU$)(- +2(( 9'( "#2(-'++%,! -(" IGV#5(+)#20# "# +#4# 5%$+#"M#> S%3> N/ED. LQ'8 /1%!%,! )%(!(#+(2+#-("#+#0-#-("#+#4# 5%$+#"$%$( 2(-'+( ("IGVM#> M': B'(!#3> B'(!#+> R(&'"#2-> M#"#EE. LP#2# 9'%8! +2(( 9'($(-($)%!#&2#!1#2)(-("5/!-/ -( "# +#4# 5%$+#" ($).-%$)2%3'%-# 5#*/2#3"(7(!)(1/2 "# -%$7%!'+%,! -("IGVM#> E" 1'(3"/3> C/!&2($%$)#$+> S(2*%+%/ +%*%"EC. LC2(( 9'( (" 5/!-/9'( $( )%(!( (! "# +#4#5%$+#" ($). $%(!-/ ')%"%6#-#-( 7#!(2# 5#*/2#3"( $% $(+/712'(3# 9'( "#-%$7%!'+%,! -(" IGV !/#5(+)#M#> P/+/3> R(&'"#2+> M'+;/-> N#-#=. FUENTES DE INFORMACION:M>*)(): E!+'($)# # '!# 7'($)2# -( JK +%'-#-#!/$ !#)'2#"($ -(" -%$)2%)/ -( C(2+#-/ -( L%7#. T>$'%$!: E!)2(*%$)# -%2(+)#Fue'*e: P2%7#2%# I'*#u+e'*): C'($)%/!#2%/ *."%-/ : +/!5%#3"( -( EC 0)(7$?. ANALISIS ESTADISTICO:Cu!(#) N@ 1T!0l! I. D%*#%0u$%&' (e 1#e$ue'$%! (e l) $%u(!(!')(el (%*#%*) (e $e#$!()(e L%+!. e7A' u )"%'%&' !$e#$! (e l! (%+%'u$%&' (el I,- /ue e ! 6uel*!+u2 #e6)lu$%)'!#%)e' l! e$)')+8! (el Pe#A.F#e$ue'$%! P)#$e'*!3e P)#$e'*!3e 6l%()-l%()% PG GJ,J GJ,JEN,OEDD,D') F EN,OT)*!l JK EDD,D

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