Citas bibligráficas
Soldevilla, M., Huaripata, J. (2023). La exoneración del Impuesto Selectivo al Consumo (ISC) y su impacto en la liquidez de las estaciones de combustible del Callao, año 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669006
Soldevilla, M., Huaripata, J. La exoneración del Impuesto Selectivo al Consumo (ISC) y su impacto en la liquidez de las estaciones de combustible del Callao, año 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669006
@misc{renati/1294775,
title = "La exoneración del Impuesto Selectivo al Consumo (ISC) y su impacto en la liquidez de las estaciones de combustible del Callao, año 2022",
author = "Huaripata Cuya, Julissa",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Within the present investigation, it is proposed to analyze how the measure of exoneration of the Selective Consumption Tax (ISC) has impacted on service stations, since this measure was taken to balance fuel prices during the year 2020 and was extended until the end of year 2022 favoring the operations of the sector. In this sense, the general objective of the study is to determine the effects of the exemption from the ISC and its impact on liquidity in the fuel stations of Callao, year 2022. To study the variables, the non-experimental design was used, because there is no manipulation. some of the study variables during its development. On the other hand, the research was transversal in its cut, since the observation of the variables was developed in a determined period of time applying a mixed approach. This process showed that in the test of the general hypothesis through Spearman's Rho, it showed a level of significance of p=0.00, which is less than p<0.05, so the general hypothesis is accepted. Therefore, in light of the findings, the researchers were able to determine that within the Callao fuel stations, the exemption from the Selective Consumption Tax (ISC) had positive consequences on their liquidity, since by not having to pay this tax, They had higher levels of liquidity that allowed them to face other operations necessary for the operation of the company.
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