Citas bibligráficas
Huaranga, P., Tito, S. (2018). Las detracciones del IGV y la liquidez de la Corporacion Territer S.A.C., Lince 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22886
Huaranga, P., Tito, S. Las detracciones del IGV y la liquidez de la Corporacion Territer S.A.C., Lince 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/22886
@misc{renati/520222,
title = "Las detracciones del IGV y la liquidez de la Corporacion Territer S.A.C., Lince 2017",
author = "Tito Tito, Susana Isaura",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The purpose of this research is to determine the degree of relationship that exists between the VAT deduction system that is applied in 4%, with the liquidity of Corporación Territer SAC in the year 2017 that is dedicated to the sale of meat products. First, it begins with a description of the problematic reality, highlighting the State's position as a collecting entity that has created an advance collection system for the VAT in order to combat tax evasion and, on the other hand, companies that see limited managing their cash funds because they do not have free availability. The research is quantitative, descriptive, correlational, applied and nonexperimental and is applied to a census sample for convenience, documentary analysis with statistical and financial analysis was carried out. In the results, a financial evaluation and analysis is carried out on the detracted account maintained by said company in the Banco de la Nación and is related to its regular tax obligations in order to make a situational diagnosis and correlate with liquidity in its most important dimensions. important, where, after discussion, it is concluded that there is an excessive tax rate and, therefore, should be reduced by 50%.
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