TY - GEN
T1 - Tax Incentive to Promote Research Development and Innovation in Peru
AU - Lastra, Javier Ulises Solis
N1 - Publisher Copyright:
© 2018 IEEE.
PY - 2018/12/27
Y1 - 2018/12/27
N2 - Learning and comparing scope, procedures and results of tax incentives in Chile, Colombia and Peru, a cooperation strategy is proposed to improve the results of tax incentives in Peru. In this paper, we analyze the results of the law 30309 that promote to scientific research, technological development and technology innovation. Until March 2018, the results have not been good, because less than 20% of the amounts destined to the tax deductions of companies were reached; in 2016 and 2017. Some activities are recommended, based on a cooperation strategy of the government agencies involved directly or indirectly in Law No. 30309; Ministry of Production, National Superintendence of Tax Administration (SUNAT) and the National Council of Science and Technology (CONCYTEC).
AB - Learning and comparing scope, procedures and results of tax incentives in Chile, Colombia and Peru, a cooperation strategy is proposed to improve the results of tax incentives in Peru. In this paper, we analyze the results of the law 30309 that promote to scientific research, technological development and technology innovation. Until March 2018, the results have not been good, because less than 20% of the amounts destined to the tax deductions of companies were reached; in 2016 and 2017. Some activities are recommended, based on a cooperation strategy of the government agencies involved directly or indirectly in Law No. 30309; Ministry of Production, National Superintendence of Tax Administration (SUNAT) and the National Council of Science and Technology (CONCYTEC).
KW - CONCYTEC
KW - cooperation strategy
KW - development
KW - innovation
KW - law 30309
KW - research
UR - https://www.scopus.com/pages/publications/85061498358
U2 - 10.1109/SHIRCON.2018.8593197
DO - 10.1109/SHIRCON.2018.8593197
M3 - Conference contribution
AN - SCOPUS:85061498358
T3 - Proceedings of the 2018 IEEE Sciences and Humanities International Research Conference, SHIRCON 2018
BT - Proceedings of the 2018 IEEE Sciences and Humanities International Research Conference, SHIRCON 2018
PB - Institute of Electrical and Electronics Engineers Inc.
T2 - 2018 IEEE Sciences and Humanities International Research Conference, SHIRCON 2018
Y2 - 20 November 2018 through 22 November 2018
ER -