The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021

Detalhes bibliográficos
Autor(a) principal: Florián Castañeda, Anibal
Data de Publicação: 2022
Outros Autores: Calvanapón Alva, Flor Alicia
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/503
Resumo: The general sales tax (IGV), being a type of value added tax, is the tax with the highest collection in the Peruvian State. The purpose of this research work is to analyze the use of the tax credit and its effect on the liquidity of a fertilizer trading company in Trujillo, year 2021, taking as a reference the relevant tax regulations. A quantitative, objective, applied and descriptive methodology was used, in addition to having a non-experimental cross-sectional design and using documentary analysis and liquidity ratios. The results obtained show that, if there is an effect between the independent variable on the dependent variable, but such effect is minimal considering that liquidity is relatively low -except for absolute liquidity- and whose variation was as maximum: In the improper use of the tax credit, from 1.6181 to 1.6134 -total liquidity-, from 0.8113 to 0.8086 -increasing liquidity- and from 0.2305 to 0.2292 -absolute liquidity-; in the poor use of the tax credit, from 1.6181 to 1.6191 -current liquidity-, from 0.8113 to 0.8119 -increasing liquidity- and from 0.2305 to 0.2308 -absolute liquidity-. It is considered relevant to adopt policies to support expenses with payment vouchers and the necessary documentation.
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spelling The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021El uso del crédito fiscal y su efecto en la liquidez de una empresa comercializadora de fertilizantes, Trujillo, 2021A utilização do crédito fiscal e o seu efeito na liquidez de uma empresa de comércio de fertilizantes, Trujillo, 2021: impacto, crédito, fiscal, liquidez e controleEffect, credit, tax, liquidity and controlEfecto, crédito, fiscal, liquidez y controlThe general sales tax (IGV), being a type of value added tax, is the tax with the highest collection in the Peruvian State. The purpose of this research work is to analyze the use of the tax credit and its effect on the liquidity of a fertilizer trading company in Trujillo, year 2021, taking as a reference the relevant tax regulations. A quantitative, objective, applied and descriptive methodology was used, in addition to having a non-experimental cross-sectional design and using documentary analysis and liquidity ratios. The results obtained show that, if there is an effect between the independent variable on the dependent variable, but such effect is minimal considering that liquidity is relatively low -except for absolute liquidity- and whose variation was as maximum: In the improper use of the tax credit, from 1.6181 to 1.6134 -total liquidity-, from 0.8113 to 0.8086 -increasing liquidity- and from 0.2305 to 0.2292 -absolute liquidity-; in the poor use of the tax credit, from 1.6181 to 1.6191 -current liquidity-, from 0.8113 to 0.8119 -increasing liquidity- and from 0.2305 to 0.2308 -absolute liquidity-. It is considered relevant to adopt policies to support expenses with payment vouchers and the necessary documentation.El impuesto general a las ventas (IGV), al ser un tipo de impuesto al valor agregado, es el impuesto de mayor recaudación en el Estado Peruano. El presente trabajo de investigación tiene como objetivo analizar el uso del crédito fiscal y su efecto en la liquidez de una empresa comercializadora de fertilizantes en Trujillo, año 2021; tomando como referencia las normas tributarias pertinentes. Se usó una metodología cuantitativa, aplicada y descriptiva, además de tener un diseño no experimental de tipo transversal y usar el análisis documental y los ratios de liquidez. Los resultados obtenidos muestran que, si existe un efecto entre la variable independiente sobre la dependiente, pero dicho efecto es mínimo considerando que la liquidez es relativamente baja -salvo la liquidez absoluta- y cuya variación fue como máximo: En el uso indebido del crédito fiscal,  de 1.6181 a 1.6134 -liquidez total-, de 0.8113 a 0.8086 -liquidez creciente- y de 0.2305 a 0.2292 -liquidez absoluta-; en el uso deficiente del crédito fiscal, de 1.6181 a 1.6191 -liquidez corriente-, de 0.8113 a 0.8119 -liquidez creciente- y de 0.2305 a 0.2308 -liquidez absoluta-. Se considera relevante adoptar políticas para respaldar los gastos con comprobantes de pago y con la documentación necesaria.O imposto geral sobre as vendas (IGV), sendo um tipo de imposto sobre o valor acrescentado, é o imposto com a maior cobrança no Estado peruano. O objectivo desta investigação é analisar a utilização do crédito fiscal e o seu efeito na liquidez de uma empresa de comércio de fertilizantes em Trujillo, ano 2021, tomando como referência a regulamentação fiscal relevante. Foi utilizada uma metodologia quantitativa, aplicada e descritiva, para além de um desenho transversal não experimental e da utilização de análise documental e rácios de liquidez. Os resultados obtidos mostram que existe um efeito da variável independente sobre a variável dependente, mas este efeito é mínimo considerando que a liquidez é relativamente baixa - excepto para a liquidez absoluta – e a variação máxima foi: Na utilização indevida do crédito fiscal, a partir de 1. 6181 a 1,6134 -líquido total-, de 0,8113 a 0,8086 -líquido crescente- e de 0,2305 a 0,2292 -líquido absoluto-; na utilização deficiente do crédito fiscal, de 1,6181 a 1,6191 -líquido actual-, de 0,8113 a 0,8119 - líquido crescente- e de 0,2305 a 0,2308 -líquido absoluto-. Considera-se relevante a adopção de políticas de apoio às despesas com cupões de pagamento e a documentação necessária.Sapienza Grupo Editorial2022-10-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/50310.51798/sijis.v3i7.503Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 7 (2022): Theoretical and methodological plurality; 38-59Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 7 (2022): Pluralidad teórica y metodológica; 38-59Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 7 (2022): Pluralidade teórica e metodológica; 38-592675-978010.51798/sijis.v3i7reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/503/341Copyright (c) 2022 Anibal Florián Castañeda, Flor Alicia Calvanapón Alvahttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessFlorián Castañeda, Anibal Calvanapón Alva, Flor Alicia 2022-10-24T15:29:30Zoai:ojs2.journals.sapienzaeditorial.com:article/503Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:43:02.681801Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
El uso del crédito fiscal y su efecto en la liquidez de una empresa comercializadora de fertilizantes, Trujillo, 2021
A utilização do crédito fiscal e o seu efeito na liquidez de uma empresa de comércio de fertilizantes, Trujillo, 2021
title The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
spellingShingle The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
Florián Castañeda, Anibal
: impacto, crédito, fiscal, liquidez e controle
Effect, credit, tax, liquidity and control
Efecto, crédito, fiscal, liquidez y control
title_short The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
title_full The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
title_fullStr The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
title_full_unstemmed The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
title_sort The use of the tax credit and its effect on the liquidity of a fertilizer trading company, Trujillo, 2021
author Florián Castañeda, Anibal
author_facet Florián Castañeda, Anibal
Calvanapón Alva, Flor Alicia
author_role author
author2 Calvanapón Alva, Flor Alicia
author2_role author
dc.contributor.author.fl_str_mv Florián Castañeda, Anibal
Calvanapón Alva, Flor Alicia
dc.subject.por.fl_str_mv : impacto, crédito, fiscal, liquidez e controle
Effect, credit, tax, liquidity and control
Efecto, crédito, fiscal, liquidez y control
topic : impacto, crédito, fiscal, liquidez e controle
Effect, credit, tax, liquidity and control
Efecto, crédito, fiscal, liquidez y control
description The general sales tax (IGV), being a type of value added tax, is the tax with the highest collection in the Peruvian State. The purpose of this research work is to analyze the use of the tax credit and its effect on the liquidity of a fertilizer trading company in Trujillo, year 2021, taking as a reference the relevant tax regulations. A quantitative, objective, applied and descriptive methodology was used, in addition to having a non-experimental cross-sectional design and using documentary analysis and liquidity ratios. The results obtained show that, if there is an effect between the independent variable on the dependent variable, but such effect is minimal considering that liquidity is relatively low -except for absolute liquidity- and whose variation was as maximum: In the improper use of the tax credit, from 1.6181 to 1.6134 -total liquidity-, from 0.8113 to 0.8086 -increasing liquidity- and from 0.2305 to 0.2292 -absolute liquidity-; in the poor use of the tax credit, from 1.6181 to 1.6191 -current liquidity-, from 0.8113 to 0.8119 -increasing liquidity- and from 0.2305 to 0.2308 -absolute liquidity-. It is considered relevant to adopt policies to support expenses with payment vouchers and the necessary documentation.
publishDate 2022
dc.date.none.fl_str_mv 2022-10-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/503
10.51798/sijis.v3i7.503
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/503
identifier_str_mv 10.51798/sijis.v3i7.503
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/503/341
dc.rights.driver.fl_str_mv Copyright (c) 2022 Anibal Florián Castañeda, Flor Alicia Calvanapón Alva
https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Anibal Florián Castañeda, Flor Alicia Calvanapón Alva
https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 7 (2022): Theoretical and methodological plurality; 38-59
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 7 (2022): Pluralidad teórica y metodológica; 38-59
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 7 (2022): Pluralidade teórica e metodológica; 38-59
2675-9780
10.51798/sijis.v3i7
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
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