The following investigation entitled as "Effect of the Payment Exoneration of the General Sale Taxes in the Selection Process Convened by the Provincial Municipalities of the San Martin Region, during 2014", aims to determine the effect of the Payment Exemption General Sales Tax in the Selection Process convened by the Provincial Municipalities of the San Martin Region, during 2014. The proposed research is of the application type, according to the level of research is descriptive and observational; also the following is a No Experimental cross-sectional research design, data collection and analysis is of quantitative type. After applying the methodological process and analyzing the results obtained, it is concluded that the exemption of the IGV does have an effect on the contracting processes carried out in the provincial municipalities of the San Martín region, where the amount awarded without IGV represents 97.96 % Of the total awarded, and according to the purpose of the process, the Works represent 71.45%, Assets with 19.01%, Consultancy Works with 4.81 and 4.72% Services.

La investigación plantea determinar el efecto de la exoneración del pago del Impuesto General a las Ventas en los procesos de selección convocados por las Municipalidades Provinciales de la Región San Martín, periodo 2014” La investigación planteada es del tipo aplicativa, según el nivel de investigación es descriptiva y observacional; el tipo de diseño de la investigación es No Experimental transversal, la recolección y análisis de datos es de tipo cuantitativo. El análisis de datos corresponde a las 10 municipalidades provinciales de la región San Martín Luego de aplicado el proceso metodológico y analizado los resultados obtenidos se arriban a las siguientes conclusiones: