Bibliographic citations
Blas, D., Aliaga, Y. (2017). Impacto de las detracciones del IGV en la liquidez de la empresa S.M.R.L. Minera Niño Jesús en el departamento de La Libertad - Huamachuco, años 2013 - 2014 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/3222
Blas, D., Aliaga, Y. Impacto de las detracciones del IGV en la liquidez de la empresa S.M.R.L. Minera Niño Jesús en el departamento de La Libertad - Huamachuco, años 2013 - 2014 [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2017. https://hdl.handle.net/20.500.12759/3222
@misc{renati/376275,
title = "Impacto de las detracciones del IGV en la liquidez de la empresa S.M.R.L. Minera Niño Jesús en el departamento de La Libertad - Huamachuco, años 2013 - 2014",
author = "Aliaga Ramirez, Yessica Jannett",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2017"
}
The main objective of this research is to evaluate and is to demonstrate of influence that has gotten the company SMRL Minera Niño Jesus, in La Libertad deparment Huamachuco, years 2013 -2014 ““, by the application of the system of tax obligations payment (SPOT) – DRAWDOWN. The sample of this research consists on the company SMRL Minera Niño Jesús, in La Libertad department-Huamachuco, years 2013 -2014““. Through observation, interviews, library research and documental analysis has established the relationship of the variables; statistical data supporting this research come from the results obtained by the application of data collection instruments, as were the financial statements of the years 2013 - 2014, the application of financial ratios; besides the application of the interview sample set. The results show that there is a relationship between the variables studied. Finally concluded that the system of the tax on general sales drawdown, impacts on decreasing the liquidity of the company; because having the money in the current account of the Banco de la Nación; due to that it can only be used to pay taxes, fines and costs, and originates at the same time that the company cannot reinvest its working capital. It causes the company to request financial products, increasing financial expenses; trade accounts payable, and reducing its profitability.
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