Bibliographic citations
Del, J., Flores, O. (2021). El impuesto general a las ventas Justo y su contribución en la situación financiera de Inversiones MAJ E.I.R.L. Trujillo 2018 - 2019 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/7671
Del, J., Flores, O. El impuesto general a las ventas Justo y su contribución en la situación financiera de Inversiones MAJ E.I.R.L. Trujillo 2018 - 2019 [Tesis]. PE: Universidad Privada Antenor Orrego; 2021. https://hdl.handle.net/20.500.12759/7671
@misc{renati/1360140,
title = "El impuesto general a las ventas Justo y su contribución en la situación financiera de Inversiones MAJ E.I.R.L. Trujillo 2018 - 2019",
author = "Flores Castillo, Oswaldo Adrián",
publisher = "Universidad Privada Antenor Orrego",
year = "2021"
}
The objective of this research is to determine to what extent the application of the general fair sales tax contributes to the financial situation of “Inversiones MAJ E.I.R.L.” Trujillo 2018 - 2019. The pre-experimental design was used; the population is made up of all areas of the company; The document analysis guide and interview guide were used. The financial situation was analyzed and evaluated before (2018) and after applying the Fair VAT (2019). The results obtained show that the company, being obliged to pay the VAT from its credit sales, does not have sufficient liquidity, so it resorts to third-party financing. By applying the fair vat, you have the facility to extend the tax payment term for ninety days, in such a way that you no longer resort to financing, allowing you to reinvest in the purchase of merchandise and grant credits to your customers. There is a significant relationship between the application of the fair VAT and the financial situation of the company; The statistical test of Student's T determined a coefficient p = 0.048 <0.05, therefore the hypothesis is accepted.
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