Dissemination and Awareness Strategies to reduce the gap of emission omissions of CPE from MEPECOS taxpayers of the RER and RMT SUNAT IR Junín - Huancayo to february 2019

Abstract

Every day there are new technological advances that facilitate the life of the human being, increasingly these are related to an environmental awareness, seeking efficiency in all sectors in exchange for less effort and global impact.
The scope of taxation is not alien to these global changes, and was adapted over time, starting with the virtual declarations, accounting records, virtual procedures, consultations, and today, with the massification of vouchers electronic payments. SUNAT has the vision that by 2020 all proof will be electronic, this would improve tax control, there would be less evasion and thus increase the collection and the best of all, it will be a friendlier management with the environment.
Analyzing the benefits, we observed that it’s convenient to make the issuance of payment vouchers electronically, however we have a great obstacle and is that not all taxpayers are familiar with the use of technological means, causing them to resist the change and become omitted in their CPE obligation to issue.
Thus, this research work seeks to determine and study the effect of dissemination and awareness strategies to reduce the gap of emission omissions of CPE from MEPECOS taxpayers of the RER and RMT SUNAT IR Junín - Huancayo to february 2019, contributing in this way with the tax culture in our region and providing SUNAT with a model that will serve to improve that indicator.