Citas bibligráficas
Rosas, V., Sanchez, C. (2024). Los beneficios tributarios y su relación con la rentabilidad de una empresa exportadora [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/989
Rosas, V., Sanchez, C. Los beneficios tributarios y su relación con la rentabilidad de una empresa exportadora []. PE: Universidad de Ciencias y Humanidades (UCH); 2024. http://hdl.handle.net/20.500.12872/989
@misc{renati/1419469,
title = "Los beneficios tributarios y su relación con la rentabilidad de una empresa exportadora",
author = "Sanchez Anaya, Cristina Eugenia",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2024"
}
In Latin American countries, the growth of exports in companies would have been appreciated and would be a good indicator of economic growth, so tax benefits such as Drawback and the balance in favor of the exporter, focused on the country, favor their profitability, according to The National Superintendency of Customs and Tax Administration (SUNAT) returned 23 million soles to exporters in 2022. This research focuses on the need that companies currently have to benefit from generous tax systems such as Drawback and Balance in favor of the exporter, as is the case of the company American Fruits Export S.A.C. which is a reason for work. Therefore, the main purpose was to show how the implementation of these tax benefits contributes to the profitability of the company American Fruits Export SAC, which is why variable 1 tax benefits “Drawback and balance in favor of the exporter” and Variable 2 are examined: Profitability. The methodology was a quantitative approach, descriptive correlational type, using questionnaires as tools to obtain information. According to the results found, tax benefits are significantly and positively related to the profitability of an export company in Magdalena del Mar, period 2021 (p. value = .000) (rho=.776). In conclusion, there is a relationship between the tax benefits studied with the profitability of the company American Fruits Export S.A.C., therefore, the greater the use of tax benefits, the greater the profitability of the exporting company.
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