Resultados de la concesión de rutas de la municipalidad provincial del Cusco en la formalización de las empresas de transporte urbano y el riesgo tributario, periodo 2013-2014.

This research aims to determine the results of the concession route of \nthe Provincial Municipality of Cusco in the formalization of urban transport \ncompanies and the tax risk, 2013-2014. \nThe research method is quantitative approach, descriptive and \nevaluative scope. The research design is not experimental. The population \nand sample consists of the Urban Public Transport Companies that \nobtained the same routes granting the Provincial Municipality of Cusco in \n2013-2014 which consists of 38 companies. The technique used was the \nsurvey instrument was the questionnaire. The process and information \nanalysis was conducted in SPSS. \nThe research states that the tender process route by the Provincial \nMunicipality of Cusco in the period 2013 - 2014 culminated with the \nawarding of the respective concession of routes; the goal of this process \nwas to improve the quality of service based on the establishment of \nformally established companies; this fact and analyzed throughout the \nresearch allows us to point out that the objectives of the process were not \nmet as a proportion of the information obtained we note that current \nconcessionaires are so in name only and have kept becoming alarming \nlevels of informality in afiliadoras units not meeting the commitments made \nin the concession process; so we can say that the business is zero \nadministrative management; monitoring, recording and reporting of \nrevenues and expenses is made individually by each owner of vehicle \nunit. Similarly the process of vehicle renewal and length of service is not \nguaranteed. These facts are demonstrated along allowing research note \nthat not met the requirements for the grant becomes an informal \nmanagement in companies that break the rules and level tax liability giving \nrise to a high tax risk. It is shown that at present the award process route \nhas not fulfilled its objectives and there is no basis for the establishment of a \nsustainable transport system over time to generate a quality service; \nguarantees to investors, protects workers and especially security, speed \nand convenience to the users of the same rationale.