Tax benefits as mechanisms to encourage the donation of food in supermarkets in the metropolitan area of Lima, Perú
| dc.creator | Lozano Requelme, Stefany Fabiola | es |
| dc.creator | Santillan Valderrama, Martha Rosa | es |
| dc.creator | Yactayo Melo, Kelly del Rosario | es |
| dc.date | 2018-01-01 | |
| dc.date.accessioned | 2025-02-05T17:36:58Z | |
| dc.date.available | 2025-02-05T17:36:58Z | |
| dc.description | In Peru, until the beginning of 2016, foods with upcoming expiration dates, even though in good condition, did not go on sale to the public, nor donated to entities such as food banks, this because both operations were considered by the Peruvian Income Tax Law as sales in a strict sense, that is, in the light of Peruvian law they are taxed operations. In this sense, in order to recover some of the expenditure incurred in the purchase of such food, the companies had to destroy food, a measure opposed to rational economic logic, as well as compliance with the Sustainable Development Goals (SDG). At the end of 2016, a tax reform was approved, which included the creation of a tax deduction for food donation. This paper analyzes the effects of said norm, taking as a reference the Colombian proposal contained in the so-called “Anti-food Waste Law to Fight Hunger in Colombia”. The objective of this paper is to determine if the tax benefits of the Peruvian regulations function effectively as an incentive mechanism for food donation in supermarkets located in the Metropolitan Area of Lima. The present research work uses a qualitative and quantitative approach, of descriptive - explanatory type from the comparison of normative frameworks, with which it is sought to clarify the fiscal and parafiscal scope of the indicated tax norm in Peru and its impact in pro of social development and the effects it has as a social responsibility measure. | en |
| dc.description | En Perú, hasta inicios de 2016, los alimentos con fechas próximas de vencimiento, a pesar de que se encontraran en buen estado, no salían a la venta al público ni tampoco eran donados a entidades como bancos de alimentos; esto porque ambas operaciones eran consideradas como operaciones gravadas. En ese sentido, las empresas con el fin de poder recuperar algo del gasto en el que incurrieron en la compra de dichos alimentos debían destruirlos, una medida opuesta a una lógica económica racional, así como al cumplimiento de los Objetivos de Desarrollo Sostenible (ODS). El objetivo de este trabajo fue determinar si los beneficios de la reforma tributaria peruana de 2016 funcionaron de manera eficaz como mecanismo de incentivo para la donación de alimentos en los supermercados que se encuentran en al área metropolitana de Lima, Perú. Para esta investigación se empleó un enfoque mixto, de tipo descriptivo-explicativo a partir de la comparación de marcos normativos, con el cual se buscó clarificar los alcances fiscales y parafiscales de la indicada norma tributaria en el Perú y su impacto en pro del desarrollo social y los efectos que tiene como medida de responsabilidad social. | es |
| dc.format | application/pdf | |
| dc.identifier | https://revistas.usantotomas.edu.co/index.php/activos/article/view/5060 | |
| dc.identifier | 10.15332/25005278.5060 | |
| dc.identifier.uri | http://hdl.handle.net/11634/64116 | |
| dc.language | spa | |
| dc.publisher | Universidad Santo Tomás, Bogotá, Colombia | es |
| dc.relation | https://revistas.usantotomas.edu.co/index.php/activos/article/view/5060/pdf | |
| dc.source | Revista Activos; Vol. 16 No. 30 (2018); 55-78 | en |
| dc.source | Revista Activos; Vol. 16 Núm. 30 (2018); 55-78 | es |
| dc.source | Revista Activos; Vol. 16 No. 30 (2018); 55-78 | fr-CA |
| dc.source | Revista Activos; v. 16 n. 30 (2018); 55-78 | pt-BR |
| dc.source | 2500-5278 | |
| dc.source | 0124-5805 | |
| dc.subject | tributación | es |
| dc.subject | donación de alimentos | es |
| dc.subject | objetivos de desarrollo sostenible | es |
| dc.subject | responsabilidad social | es |
| dc.subject | beneficios tributarios | es |
| dc.title | Tax benefits as mechanisms to encourage the donation of food in supermarkets in the metropolitan area of Lima, Perú | en |
| dc.title | Los beneficios tributarios como mecanismos para incentivar la donación de alimentos en supermercados en el área metropolitana de Lima, Perú | es |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | es |