Bibliographic citations
Solórzano, T., (2008). El impuesto general a las ventas y su incidencia en la líquidez de las empresas contructoras de la región La Libertad que contratan obras con el sector público en el periodo 2006 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/113
Solórzano, T., El impuesto general a las ventas y su incidencia en la líquidez de las empresas contructoras de la región La Libertad que contratan obras con el sector público en el periodo 2006 [Tesis]. PE: Universidad Privada del Norte; 2008. https://hdl.handle.net/11537/113
@misc{sunedu/2809032,
title = "El impuesto general a las ventas y su incidencia en la líquidez de las empresas contructoras de la región La Libertad que contratan obras con el sector público en el periodo 2006",
author = "Solórzano Espinola, Teresa Elizabeth",
publisher = "Universidad Privada del Norte",
year = "2008"
}
The companies, important sector of our national economy, they come carrying out countless activities to confront their economic development; situation that takes them to deploy big technical efforts and financiers to be able to on-live before the competition of free market. However, the road to travel is even very difficult and they only have the ability and the managers' dexterity, since the State sometimes file its development. The companies carry out efforts to maintain a dynamic activity in the country, but they are come in the impossibility from fulfilling their obligations entirely, not for own will, but due to the lack of liquidity. Among the main causes that originate the state of insolvency of the companies they are considered two, that is: 1. the tributary politics in the country. The state, in the unquestionable effort that makes to improve the position of the fiscal box, has emitted norms legal antitécnicas that you/they believe a barrier for the managerial development. 2. the rates you interest activates in the banks they are very high in the Peru, so the financial costs of the companies are in general oppressive. These, added to the envelope tributary, labor costs and the creation of the tax of the ITF, subtract all competitiveness to the national company. The following investigation is referred to the first cause: the financial asphyxia of the companies for effects of tributary norms with many holes and incongruities that impact negatively in the taxpayers. Inside this cause of tributary aspect he/she took the General Tax to the Sales, for their importance and for that the monthly payments have a direct incidence in the liquidity of the companies, especially in the construction companies, all time that when making their sales for the service of construction contracts to the credit, they have to cancel to the Tributary Administration a tribute that you/they have not still perceived totally. In the investigation materials and methods were used that allowed to end up contrasting the hypothesis proposed work presently. It is of a lot of reflection the results that the investigation, all time that the situation of the companies manufacturers doesn't agree with the politics tributary existent today hurtles; what bears to this sector to confront many tributary debts and their financial capacity is diminished, being one of the reasons, the monthly payment of the general tax to the sales that the construction companies should carry out for the services of construction contracts to the credit. In such a sense, he/she intends to keep in mind to professionals competent inmersos in the problem so that they participate in the dation of tributary norms and they can measure their implicancias or effects, to end that you/they propose solutions in well of the economy and finances of the country.
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