The Mype tax regime and its impact on the financial statements in the company ElectroPC, Jaén 2021

• Autor(a) principal: Carrión Dávila, Jhan Carlos
• Data de Publicação: 2022
• Outros Autores: García Huayama, Estela, Oblitas Otero , Roberto Carlos
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/312
• topic: Regimes tributários, empresas e demonstrações financeiras; Tax regimes, companies and financial statements; Regímenes tributarios, empresas y estados financieros

The present research study is important for the micro and small companies of the country, its general objective was to determine how the Mype tax regime affects the financial statements of the company ElectroPC, Jaén 2021, with respect to methodology, it is of an applied type, of non-experimental design and correlational level, there was a sample of 5 workers and the financial statements of the company, and the following conclusion was reached: It was determined that the Mype tax regime affects the financial statements of the company ElectroPC , Jaén 2021, according to the results obtained, it is evident that the sig. Bilateral is ρ = 0.031 ≤ (ρ<0.05), which shows that there is a favorable significance between the variables Tax regime and financial statements. According to the correlation coefficient, it is equal to 0.500 (r=0.500), being in a value in the range of good correlation, with a positive orientation between the variables under study, in the same way with the descriptive analysis it was determined that the Mype regime tax affects the financial statements in a favorable way compared to the general regime, obtaining greater benefits by increasing equity and profits.