Tax Incentive to Promote Research Development and Innovation in Peru

摘要

Learning and comparing scope, procedures and results of tax incentives in Chile, Colombia and Peru, a cooperation strategy is proposed to improve the results of tax incentives in Peru. In this paper, we analyze the results of the law 30309 that promote to scientific research, technological development and technology innovation. Until March 2018, the results have not been good, because less than 20% of the amounts destined to the tax deductions of companies were reached; in 2016 and 2017. Some activities are recommended, based on a cooperation strategy of the government agencies involved directly or indirectly in Law No. 30309; Ministry of Production, National Superintendence of Tax Administration (SUNAT) and the National Council of Science and Technology (CONCYTEC).