Citas bibligráficas
Reyna, C., Cruz, M. (2023). Aplicación de la prórroga de pago IGV JUSTO y su incidencia en la liquidez de la empresa DR SAC para el periodo 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671384
Reyna, C., Cruz, M. Aplicación de la prórroga de pago IGV JUSTO y su incidencia en la liquidez de la empresa DR SAC para el periodo 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671384
@misc{renati/412266,
title = "Aplicación de la prórroga de pago IGV JUSTO y su incidencia en la liquidez de la empresa DR SAC para el periodo 2023",
author = "Cruz Boccolini, Mario Jose",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
Currently, our country is recovering economically after the abrupt closure of many companies in Peru due to the entry of Covid-19 and the political instability experienced in recent years; that, although many businesses changed the way they worked or went bankrupt, it also brought with it many ventures and different sales channels such as social networks or websites. Despite these new forms of business, something that remains the same is the lack of compliance with tax payments by many companies, with the resulting fines, but what continues despite the changes is the constant fines in many organizations. It is necessary for companies to increase their liquidity to sustain their own equilibrium costs. This is why the Organization for Economic Cooperation and Development (OECD) promotes the prevention and fight against abusive tax competition, through the implementation of digital platforms for tax compliance (Vitalievna Salmina et al., 2021). Finally, given this case, this work will focus on the application of the FAIR IGV payment extension and its impact on the liquidity of the company DR SAC for the period 2023, in order to comply with reliable accounting and financial information, cancel the short-term tax obligations and establish tax projections in the organization, strengthening strategies such as training or other measures that allow, thereby, increasing liquidity ratios.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons