3 research outputs found
Los comprobantes de pagos electrónicos y su efecto con la evasión tributaria del IGV de la empresa Galta & Rodos S.R.L.
No full textEl presente trabajo de investigación con título: “Los Comprobantes de pago electrónicos y su efecto con la evasión tributaria del IGV conocido también (Impuesto General a las Ventas) de la empresa Galta & Rodos S.R.L. se encuentra ubicado en el Distrito de Santiago de Surco; Lima 2021”; que presta servicios contables a diferentes empresas como los rubros de empresas comerciales que compran y venden mercadería, colegios, empresas que brindan servicios como abogados o ingenieros, y el rubro de restaurantes principalmente donde se genera mayormente la evasión de impuestos en la venta por aplicativos con entrega mediante la facilidad del delivery. La problemática de la empresa Galta & Rodos S.R.L. se basa por la falta de control en la emisión de los comprobantes de pagos electrónicos que no generan un orden en la facturación electrónica al momento de ser prestado el servicio; el objetivo es determinar el nivel de relación que existe entre los comprobantes de pago electrónicos y la evasión tributaria del IGV, así como también en la emisión de los colaboradores que prestan servicios bajo la modalidad de recibos por honorarios. Se encuentra conformada por de 20 colaboradores; en el trabajo de investigación se tiene relación la variable independiente Comprobantes de pago electrónicos con la variable dependiente Evasión tributaria del IGV. determinando las medidas que se pueden tomar para un mejor control en la facturación electrónica y las diferentes formas de emitir los comprobantes. Concluyendo así, que se debe ejecutar la emisión electrónica de los comprobantes de pago una vez prestado el servicio para así disminuir y evitar la evasión tributaria del impuesto indicado.The present research work with title: “Electronic payment vouchers and their effect with the tax evasion of the IGV also known (General Sales Tax) in the company Galta & Rodos S.R.L. It is located in the District of Santiago de Surco; Lima 2021 "; that provides accounting services to different companies such as commercial companies that buy and sell merchandise, schools, companies that provide services such as lawyers or engineers, and the category of restaurants, mainly where tax evasion is generated in the sale by applications with delivery through the ease of delivery. The problems of the company Galta & Rodos S.R.L. It is based on the lack of control in the issuance of electronic payment vouchers that do not generate an order in electronic invoicing at the time the service is provided; The objective is to determine the level of relationship that exists between electronic payment vouchers and VAT tax evasion, as well as the issuance of employees who provide services under the modality of receipts for fees. It is made up of 20 collaborators; In the research work, the independent variable Electronic payment vouchers is related to the dependent variable VAT tax evasion; determining the measures that can be taken for better control of electronic invoicing and the different ways of issuing receipts. Concluding thus, that the electronic issuance of payment vouchers must be executed once the service has been provided in order to reduce and avoid tax evasion of the indicated tax
Global, regional, and national disability‐adjusted life years (DALYs) for 315 diseases and injuries and healthy life expectancy (HALE) for 195 countries and territories, 1990‐2015 : a systematic analysis for the Global Burden of Diseases, Injuries, and Risk Factors (GBD) 2015 Study
No full textBackground
Healthy life expectancy (HALE) and disability-adjusted life-years (DALYs) provide summary measures of health across geographies and time that can inform assessments of epidemiological patterns and health system performance, help to prioritise investments in research and development, and monitor progress toward the Sustainable Development Goals (SDGs). We aimed to provide updated HALE and DALYs for geographies worldwide and evaluate how disease burden changes with development.
Methods
We used results from the Global Burden of Diseases, Injuries, and Risk Factors Study 2015 (GBD 2015) for all-cause mortality, cause-specific mortality, and non-fatal disease burden to derive HALE and DALYs by sex for 195 countries and territories from 1990 to 2015. We calculated DALYs by summing years of life lost (YLLs) and years of life lived with disability (YLDs) for each geography, age group, sex, and year. We estimated HALE using the Sullivan method, which draws from age-specific death rates and YLDs per capita. We then assessed how observed levels of DALYs and HALE differed from expected trends calculated with the Socio-demographic Index (SDI), a composite indicator constructed from measures of income per capita, average years of schooling, and total fertility rate.
Findings
Total global DALYs remained largely unchanged from 1990 to 2015, with decreases in communicable, neonatal, maternal, and nutritional (Group 1) disease DALYs offset by increased DALYs due to non-communicable diseases (NCDs). Much of this epidemiological transition was caused by changes in population growth and ageing, but it was accelerated by widespread improvements in SDI that also correlated strongly with the increasing importance of NCDs. Both total DALYs and age-standardised DALY rates due to most Group 1 causes significantly decreased by 2015, and although total burden climbed for the majority of NCDs, age-standardised DALY rates due to NCDs declined. Nonetheless, age-standardised DALY rates due to several high-burden NCDs (including osteoarthritis, drug use disorders, depression, diabetes, congenital birth defects, and skin, oral, and sense organ diseases) either increased or remained unchanged, leading to increases in their relative ranking in many geographies. From 2005 to 2015, HALE at birth increased by an average of 2·9 years (95% uncertainty interval 2·9–3·0) for men and 3·5 years (3·4–3·7) for women, while HALE at age 65 years improved by 0·85 years (0·78–0·92) and 1·2 years (1·1–1·3), respectively. Rising SDI was associated with consistently higher HALE and a somewhat smaller proportion of life spent with functional health loss; however, rising SDI was related to increases in total disability. Many countries and territories in central America and eastern sub-Saharan Africa had increasingly lower rates of disease burden than expected given their SDI. At the same time, a subset of geographies recorded a growing gap between observed and expected levels of DALYs, a trend driven mainly by rising burden due to war, interpersonal violence, and various NCDs
Measuring the health-related sustainable development goals in 188 countries : a baseline analysis from the Global Burden of Disease Study 2015
No full textBackground
In September, 2015, the UN General Assembly established the Sustainable Development Goals (SDGs). The SDGs specify 17 universal goals, 169 targets, and 230 indicators leading up to 2030. We provide an analysis of 33 health-related SDG indicators based on the Global Burden of Diseases, Injuries, and Risk Factors Study 2015 (GBD 2015).
Methods
We applied statistical methods to systematically compiled data to estimate the performance of 33 health-related SDG indicators for 188 countries from 1990 to 2015. We rescaled each indicator on a scale from 0 (worst observed value between 1990 and 2015) to 100 (best observed). Indices representing all 33 health-related SDG indicators (health-related SDG index), health-related SDG indicators included in the Millennium Development Goals (MDG index), and health-related indicators not included in the MDGs (non-MDG index) were computed as the geometric mean of the rescaled indicators by SDG target. We used spline regressions to examine the relations between the Socio-demographic Index (SDI, a summary measure based on average income per person, educational attainment, and total fertility rate) and each of the health-related SDG indicators and indices.
Findings
In 2015, the median health-related SDG index was 59·3 (95% uncertainty interval 56·8–61·8) and varied widely by country, ranging from 85·5 (84·2–86·5) in Iceland to 20·4 (15·4–24·9) in Central African Republic. SDI was a good predictor of the health-related SDG index (r2=0·88) and the MDG index (r2=0·92), whereas the non-MDG index had a weaker relation with SDI (r2=0·79). Between 2000 and 2015, the health-related SDG index improved by a median of 7·9 (IQR 5·0–10·4), and gains on the MDG index (a median change of 10·0 [6·7–13·1]) exceeded that of the non-MDG index (a median change of 5·5 [2·1–8·9]). Since 2000, pronounced progress occurred for indicators such as met need with modern contraception, under-5 mortality, and neonatal mortality, as well as the indicator for universal health coverage tracer interventions. Moderate improvements were found for indicators such as HIV and tuberculosis incidence, minimal changes for hepatitis B incidence took place, and childhood overweight considerably worsened
