Bibliographic citations
Villalobos, E., Arotuma, S. (2023). La exoneración del IGV y su impacto en el costo de producción de las panaderías del régimen especial de renta, Magdalena del Mar 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669512
Villalobos, E., Arotuma, S. La exoneración del IGV y su impacto en el costo de producción de las panaderías del régimen especial de renta, Magdalena del Mar 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669512
@misc{renati/408484,
title = "La exoneración del IGV y su impacto en el costo de producción de las panaderías del régimen especial de renta, Magdalena del Mar 2022",
author = "Arotuma Chavez, Sofia Victoria",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main objective of this research is to determine the impact of the exoneration of the VAT on bread on the production costs of the bakeries of the Special Income Regime in the district of Magdalena del Mar in 2022. According to the Ministry of Production (2022), the bakery sector belongs to the non-primary manufacturing sector in the consumer goods section, which had a positive variation of 0.1 with respect to 2022 and 2021. This research arose from the consequences of the health crisis that had an impact on various business sectors, including the bakery sector. In such a way that the State enacted the Law of Exemption of the Value Added Tax (IGV) for products of the basic family basket. In this sense, the research study was carried out to determine whether the exoneration of the IGV would have a tax impact on the accounting of bakeries, which is why it is necessary to point out that a quantitative and qualitative approach will be used to provide a broad perspective of the problem. Finally, the information obtained made it possible to know that the exoneration of the sales tax on bread has an impact on the production costs of bakeries, since explanatory research is being carried out.
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