Unjustified capital increases of legal entities in the economic development of Peru year 2017-2019

Abstract

This paper presents an analysis of the unjustified patrimonial increases of legal entities in the economic development of Peru year 2017-2019 and the unjustified patrimonial increases of legal entities when selling without proof of payment lead to tax criminal offenses affect the development in Peru as well as How the unjustified patrimonial increases of legal persons when acquiring undervalued assets lead to avoidance Tax. We use scientific methods: deductive, descriptive, statistical and analysis – synthesis. The results indicate that governments have prioritized tax fraud and evasion, as tax evasion accounted for 36% of the IGV and 57% of the IRE in 2018. The budget deficit, which was 3.2% of gross domestic product last year, is one of the problems affecting economic stability in recent years (GDP).