Accounting and tax circumstance of gambling in casinos and slots for tax purposes

Abstract

In the present scientific article the analysis of the accounting and taxation circumstance of casino and slot machine gambling in the fiscal purposes is approached, and the central objective is set out: To verify the incidence of the accounting and taxation of casino and slot machine gambling on the fiscal purposes of the cercado of Ica, in such a way that it can be known if the tax design applied in Peru is in accordance with the economic nature of the taxed activity and the purposes that the state pursues, and to make the legislative suggestions of the same, within the current juncture of fiscal and tax policy of the country.

From the methodological point of view, this is an applied research of the descriptive explanatory level and transversal research design. The population was integrated by 05 representative companies dedicated to casino games and slot machines - cases under study (years 2009 to 2013) in the area of Ica. These companies have 72 workers, including owners, managers and employees with greater responsibility; the sample was the same as the population. For data collection, the techniques of interview, survey and documentary analysis were used.

As main result we can point out that, in the national regulations there is the erroneous belief of qualifying as a tax that taxes the income of the one who exploits the economic activity and does not tax the consumer of the service.

This inadequate design has allowed exonerating an activity that did not meet the social conditions to have such attribution.