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Currently there is a tax benefit of a customs nature to encourage the export of national or nationalized products, which meet three substantial requirements: a) the import of inputs and the payment of 100% of customs duties, b) the incorporation of said inputs to the productive process carried out directly or indirectly by the beneficiary and c) the export of said goods, consigning code 13 in box 7.28 of the DAM; that is to say, the manifestation of will of the beneficiary to take advantage of said regime. However, said benefit is granted with the same flat return rate to all companies, without taking into account criteria such as: a) size of the companies, b) experience in the market and c) needs for tax incentives. For this reason, in this article a differentiated Drawback proposal is analyzed, establishing a higher return rate for micro and small companies, and a lower return rate for large companies, in strict application of the principle of vertical equality in tax matters, but in the opposite direction, greater benefits should be applied to taxpayers with less economic capacity and less benefits to taxpayers with greater economic capacity. Based on said proposal, it will be possible to grant greater tax incentives to micro and small exporters, with the purpose that said income, unaffected by income tax, be used to improve their competitive capacity in international markets and thus increase the export capacity of micro and small companies.

The present research work had as to analyze if the National Solidarity Assistance program: pension 65 allows to increase the probability of access of the elderly to health services; Taking into account the challenges of all the countries of the world and especially Peru, it is of vital importance to know if the country aims to comply with generating a state of total well-being for the elderly. We worked with a sample of 10,983 older adults who during 2019 reported discomfort, illness, relapse or accident, using the 2019 National Household Survey [ENAHO] and its respective modules as a source of information. The research was of a quantitative type of non-experimental cross-correlational-causal design, the logistic method was applied and =β_0+β_1×BeneficiaryP65+β_2×Rural+β_3×Woman+β_4×Age+β_5×Education+β_6×Employed+β_7× PoorNonExtreme+β_8×PoorExtreme, and the variables were: y= dummy variable that takes 1 when the older adult does not have access to health services due to not having sufficient economic resources, BeneficiaryP65, older adult according to area of residence, sex of the older adult, age , schooling, employment status and poverty status. When carrying out the respective analysis, an odds ratio of the constant 0.36422608 was obtained, predicting a low probability that older adults do not access health services due to lack of economic resources. The estimated odds ratios of the P65 Beneficiary, Age, and Education variables are less than one and significant, indicating the association of these variables with a greater probability of access to health services. The PoorExtreme and PoorNonExtreme coefficients are greater than one and significant, highlighting the relationship between poverty and less probability of access to health services, the odds ratio of the female variable is less than one and not significant, as is the employment status. . The estimated odds ratio of the Female variable is less than one and not significant, which suggests that there is not enough evidence to say that the female gender is associated with a lower or higher probability of access to health services. The estimated odds ratio of the Employed variable is greater than one, but not significant, which suggests that the fact of being employed is not related to the probability of access to health services. the estimated odds ratios of the P65 Beneficiary, Education, Extreme Poor and Non-Extreme Poor have a p-value less than 0.05, indicating that they are significant, an R^2 of 0.0281 was obtained.

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