Mamani Monrroy, Karen Yosio

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Mamani Monrroy, Karen Yosio
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Mamani Monrroy, Karen Yosio
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Universidad Peruana Unión
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  • Publicacion
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    Tax Implications for Digital Content Creators in Latin America: A Comparative Study in Five Countries
    (2025-06-03)
    Moreno Leyva, Nelly Rosario  
    ;
    Cutipa, Lady
    ;
    Morocco, Percy
    ;
    Salazar, Christian
    ;
    Mamani Monrroy, Karen Yosio  
    The article analyzes the dynamics between the institutional systems represented by tax systems and digital content creators. It was developed to answer the following question: What are the fiscal implications faced by digital content creators in Bolivia, Peru, Mexico, Colombia and Argentina? The objective was to identify the publications in which scientific production on this topic is concentrated and to establish the fiscal implications for digital content creators, focusing on regulatory frameworks, compliance and taxation. A comparative analysis was carried out between the countries under study, using a qualitative phenomenological approach, with documentary analysis of regulations, laws and interviews with tax specialists in the regions studied. The results revealed significant disparities between the countries studied. Countries such as Peru and Mexico have regulatory frameworks adapted to digital content activities. Peru applies a tax rate of 8% and 29.5% for sporadic and permanent activities respectively. Mexico has progressive rates and IRS withholdings ranging from 1% to 20%. Bolivia and Argentina have a less specific regulatory framework that limits compliance. Colombia stands out for its efficiency in taxation through its technological tools, but the regulation of non-resident taxpayers presents challenges. It is concluded that this work contributes to the tax area insofar as it compares the way in which Latin American countries are facing the phenomenon of taxation in the digital economy. Additionally, it offers timely information to the business sector so that they can manage strategies and policies that have an impact on the creation of economic, social and environmental values.
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    Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers
    (2023-06-16)
    Mamani Monrroy, Karen Yosio  
    ;
    Moreno Leyva, Nelly Rosario  
    ;
    Santander, Kodi
    ;
    Salinas, Shirley Eliza
    ;
    Sanchez Garces, Jorge Alejandro  
    Influencers generate opinions in individuals through multiple virtual platforms, this phenomenon implies social influence that induces consumers to buy and direct these activities to the sponsorship of brands, which means monetary income for the influencer. Many of these incomes are not reported to the tax system, which causes evasion due to misinformation or lack of knowledge. Therefore, the need for a correct adaptation and interpretation of the Peruvian tax regulations for the payment of taxes on income received by this segment of taxpayers was observed. The purpose of this research was a guide that interprets, simplifies the processes and provides a regulatory framework for tax compliance for domiciled and non-domiciled influencers. The tax guide was designed thanks to the adaptation of the Scribber methodology and consisted of 4 steps: Familiarization, coding, theme generation, defining themes. The guide was organized in level 01, describing how to achieve the tax obligation in the sector of digital taxpayers influencers, level 02, where the activities described by the regulations are mentioned and level 3, tax procedures carried out by the tax administration to influencers. This guide is an aid to define the category that attributes the taxpayer's tax payment method. By identifying the tax categorization code according to the type of activity. It identifies the key factors to be able to interpret and adapt the law to the influencer's activities.
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    A comparative Study on the Economic Implications of Covid-19 and other Pandemics in Peru
    (2023-06-07)
    Moreno Leyva, Nelly Rosario  
    ;
    Sánchez-Garcés, orge
    ;
    Mamani Monrroy, Karen Yosio  
    ;
    Torres Acurio, Julissa  
    ;
    Huanca Zun, Gianelly Grissell
    The main objective of this research was to examine the implications of Covid-19 in comparison with other diseases and its impact on the Peruvian economy. A descriptive methodology with a qualitative approach was used, and data collection was carried out through documentary analysis and the description and interpretation of the state of the art. The results revealed that the Peruvian economy has experienced a significant impact because of Covid-19 compared to other diseases.
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    Análisis de criterios de detección del incremento patrimonial no justificado de las personas naturales en el Perú
    (2024-06-20)
    Mamani Monrroy, Karen Yosio  
    ;
    Castro-Yerba, Rocio Jackeline
    ;
    Castro-Yerba, Verónica Mischell
    ;
    Chino Cota, Laydy
    ;
    Moreno Leyva, Nelly Rosario  
    En la actualidad, se observa que las personas naturales incrementan significativamente el valor de su patrimonio, en muchos casos, dichos incrementos no tienen justificación alguna, por lo que omiten el pago de sus tributos, generando en el país una baja recaudación. El presente trabajo investigación tuvo como objetivo analizar los criterios que permiten la detección del incremento patrimonial no justificado en las personas naturales del Perú. La metodología aplicada fue de tipo cualitativo, diseño fenomenológico, tiene un muestreo no probabilístico basándose en las experiencias profesionales de tres expertos en materia tributaria. Obteniendo como resultado que la administración tributaria aplica ciertos criterios, clasificados en los siguientes rubros: sistema financiero, social, informalidad, fiscalización y digitalización. Siendo los criterios más resaltantes durante la pandemia COVID 19 el comercio electrónico y redes sociales, utilizados para generar ingresos y evadir impuestos. Se concluye que las personas naturales incurren en incremento patrimonial injustificado, por desconocimiento, porque no desean formalizarse o porque no cuentan con un equipo técnico contable que les oriente en los criterios antes mencionados. Se sugiere que la administración tributaria, deba fiscalizar a los nuevos criterios relacionados con la digitalización, para reducir el incremento patrimonial no justificado en el Perú.
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    Influence of Advantages and Levels of Reflection of Podcasts On Communicative Competences
    (Kura Publishing House, 2023-09-30)
    Talavera - Mendoza, Fabiola Mary
    ;
    Gamero-Torres, Héctor Exequiel
    ;
    Vera-Manchego, Alicia Miguelina
    ;
    Benites Gamio, María Isabel
    ;
    Mamani Monrroy, Karen Yosio  
    An instrument was validated through factorial structure to measure the advantages, levels of reflection, and communicative competencies of the podcast, as well as to establish the levels of reliability and consistency of the measuring instrument. Likewise, confirmatory analysis was carried out to validate the proposed structural model and establish the relationships of the factors using the PLS-SEM methodology, Partial Least Squares Structural Equation Modeling. It was validated with a sample of 142 teachers. It was demonstrated that there is a causality relationship of the variables, given by the coefficient of determination R2, the level of influence of the independent variables: levels of reflection and advantages; on the dependent variable, communicative competencies; the level of influence of the exogenous variable: advantages with the endogenous variable: levels of reflection in teachers. A high degree of construct validity was shown through the fit indices of the confirmatory factorial analysis.
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