Bibliographic citations
Andrade, D., (2025). Impuesto Selectivo al Consumo y su Efecto en la Situación Financiera de las Empresas Comercializadoras de Bebidas, Distrito de Piura, año 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/57691
Andrade, D., Impuesto Selectivo al Consumo y su Efecto en la Situación Financiera de las Empresas Comercializadoras de Bebidas, Distrito de Piura, año 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/57691
@misc{renati/1668534,
title = "Impuesto Selectivo al Consumo y su Efecto en la Situación Financiera de las Empresas Comercializadoras de Bebidas, Distrito de Piura, año 2022",
author = "Andrade Domínguez, Diana Isabel",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
The purpose of this research work is to determine how the selective consumption tax affects the financial situation of beverage marketing companies, Piura 2022. The pre-experimental design was used; the population is made up of the financial statements of the beverage trading companies; documentary analysis and interview were used as techniques. An analysis of three beverage marketing companies A, B and C was made before (2021) and after (2022) the modification of the selective consumption tax, in which financial ratios were applied. The results obtained show that in general companies do not have sufficient liquidity to meet their tax obligations in this case the ISC, that is why they resort to external loans to cover their liabilities. In addition, it was observed that their liquidity problems are also due to their mismanagement of their collections. There is a significant relationship between the selective consumption tax and the financial situation of the three companies; the Wilcoxon statistical test determined differences in the three, with differences, but not significant for company A, which determined a coefficient p = 0.071 > 0.05 and being significant for companies B and C, which determined a coefficient p = 0.049 < 0.05 for both, so the proposed hypothesis is accepted.
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