Bibliographic citations
Gutiérrez, J., Serrano, M. (2015). El Efecto tributario del arrendamiento financiero en la situación financiera de la Empresa Ingeniería de Sistemas Industriales S.A. Periodo 2014 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/1472
Gutiérrez, J., Serrano, M. El Efecto tributario del arrendamiento financiero en la situación financiera de la Empresa Ingeniería de Sistemas Industriales S.A. Periodo 2014 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2015. https://hdl.handle.net/20.500.12759/1472
@misc{renati/375080,
title = "El Efecto tributario del arrendamiento financiero en la situación financiera de la Empresa Ingeniería de Sistemas Industriales S.A. Periodo 2014",
author = "Serrano Esquerre, Merci Yesenia Stefania",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2015"
}
At present, companies are faced with an increasingly more competitive as a result of globalization, manifested in the formation of economic blocs, Technological Development and a lawsuit demanding and UN control Tax mayor, among others. In this paper we develop the theme is “The Tax Effect of Leasing in Financial Position of Ingeniería de Sistemas Industriales S.A. Period 2014“; Based in 2013. Taking Aim As director demonstrate that leasing Provides Tax Benefits to Positive Financial Position of the Company, which is the data that allowed Reach the Final Conclusions were obtained; using methods such as inductive, Descriptive and techniques used That Were the Survey and Analysis of Financial Statements. The conclusion more relevant is which Mayor version obtains savings with tax lease instead of loan and financially provides you the liquidity Enterprises mayor and profitability by Mayor shield tax (accelerated depreciation), while gender Lower debt since the sale of the asset value (IGV sin) Finance.
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