Bibliographic citations
Hernández, M., Jalixto, A. (2020). La modificación de las tasas del Impuesto Selectivo al Consumo y su impacto en la rentabilidad financiera en las empresas de cervecería artesanal del distrito de Miraflores en el año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/655201
Hernández, M., Jalixto, A. La modificación de las tasas del Impuesto Selectivo al Consumo y su impacto en la rentabilidad financiera en las empresas de cervecería artesanal del distrito de Miraflores en el año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2020. http://hdl.handle.net/10757/655201
@misc{renati/394352,
title = "La modificación de las tasas del Impuesto Selectivo al Consumo y su impacto en la rentabilidad financiera en las empresas de cervecería artesanal del distrito de Miraflores en el año 2018",
author = "Jalixto Romero, Ana Belén",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2020"
}
The purpose of this research work is to determine if there is an impact on the financial profitability of the craft beer companies in the Miraflores district after the modification of the selective Excite Tax rates. For this purpose, it was sought to define the concept of profitability and similar financial indicators that measure this variable in a company. Furthermore, general concepts of the tax legislation in force in the analysis period were reviewed. Allowing us to understand this type of tax, its purpose, among others. After that, for data collection, a group of 15 craft brewery companies from the Miraflores District was selected, and at the same time, a questionnaire was developed and applied to experts in this area. The research consists of five chapters, the first chapter being the theoretical framework, which collects all the conceptual information of the thesis, where the definitions of the Selective Excite Tax, the modification of rates, the craft brewery business, financial profitability, among others are highlighted. In the second chapter is found the research plan, where the determination of the problem, the hypothesis and the objectives of the research are carried out. Subsequently, in the third chapter, the explanatory methodology to deepen, analysis and collect data are detailed. In the fourth chapter, is found the application of the in-depth interviews, the surveys carried out, and the accounting analysis through a practical case. The fifth chapter analyses the results of the research carried out, both qualitatively and quantitatively done. The research work ends with the conclusions and recommendations that are generated from the analysis carried out, in which it is shown that the modification of the Selective Consumption Tax rates impacts on the financial profitability of the craft brewery companies from Miraflores District in 2018.
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