Bibliographic citations
Baygorrea, A., Flores, F. (2021). El reintegro del IGV y su impacto tributario y financiero en las empresas del sector retail en la región Loreto, 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/658362
Baygorrea, A., Flores, F. El reintegro del IGV y su impacto tributario y financiero en las empresas del sector retail en la región Loreto, 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/658362
@misc{renati/397960,
title = "El reintegro del IGV y su impacto tributario y financiero en las empresas del sector retail en la región Loreto, 2019",
author = "Flores Ruiz, Fiorela Yurisa",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The purpose of this research is to determine the tax and financial impact of IGV refund (value-added tax) of retail companies in the Loreto region in 2019. Because the elimination of the IGV refund in the Loreto region was applied with the promulgation of Law No. 30897 in 2019. Over the years, the Peruvian State, through the National Superintendency of customs and Tax Administration, seeks subsidize companies through tax benefits, which are granted by the State to companies, to enhance the development, investment, and quality of life of the Loreto region. As a result, the research has a five-chapter structure. Chapter I, Theoretical Framework, will develop definitions and concepts that the reader can become aware of the subject study. Chapter II, the research plan, will describe the main problem, specific, hypothesis, objectives, and establishment of variables. Subsequently, in Chapter III, research methodology, in which qualitative and quantitative analysis will be developed, in such a way that the population and sample size were determined. In Chapter IV, research development, in-depth interviews, surveys of retail companies, and an application case were conducted, which will explain the tax and financial impact of the IGV's refund. Finally, Chapter V, analysis of results, will explain the qualitative and quantitative analysis of the research, as well as the case study. The respective conclusions and recommendations will also be provided.
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