Comparative analysis of companies under the special tax system and their eventual acceptance of the general tax system

Abstract

Considering that the tax system establishes the manner in which taxes are paid and the levels of tax payments depending on the type and size of the business, this research study analyzes the difference between the third category income tax and the profits of companies covered by the special tax system, considering their eventual application to the general tax system, within the Gamarra shopping center in 2014. Under a descriptive level, it is shown how the companies in the special tax system, in an eventual shift to the general one, can pay a smaller tax in relation to the deductible expenses. According to the Student T technique, the results reveal that there is a positive and statistically significant difference in income tax according to the procedures of the general tax system in relation to the special tax system (t=8.952; with a p =.000 < .05); that is to say, it is demonstrated that the companies of the special system, taking advantage of the general system, would pay a lower income tax. Likewise, there is a significant positive difference when calculating the utility according to the procedures of the general tax system in relation to the special one (t=8.952, with a p =.000 < .05); however, the companies of the special tax system, taking advantage of the general one, would generate a lower utility. Finally, thanks to the corollaries evident in the present study, it is concluded that there is a statistically significant difference between the third category income tax, the utility between companies under the special tax system and their eventual application to the general system. Thus, if companies under the special tax system were to apply to the general one, they would pay a lower tax and obtain a greater tax benefit.