Bibliographic citations
León, C., Moscosso, A. (2022). El impuesto temporal a los activos netos y su impacto en las finanzas en empresas del sector renting vehicular corporativo en Lima Metropolitana, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661366
León, C., Moscosso, A. El impuesto temporal a los activos netos y su impacto en las finanzas en empresas del sector renting vehicular corporativo en Lima Metropolitana, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661366
@misc{sunedu/3299816,
title = "El impuesto temporal a los activos netos y su impacto en las finanzas en empresas del sector renting vehicular corporativo en Lima Metropolitana, 2020",
author = "Moscosso Chávez, Andrés Jesús",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
In this research study, the impact presented by the calculation of the Temporary Tax on Net Assets on finances in companies in the corporate vehicle leasing sector located in Metropolitan Lima, for the year 2020, is analyzed. The aforementioned companies with participation in the study sector have fixed assets, such as vehicle fleets, which represent a significant part of the total assets at the end of the accounting period. Therefore, the disbursement made for the ITAN advance payment has a detrimental and considerable impact on companies in the sector, specifically, on liquidity; In addition to this, taking into account that the year 2020 turned out to be an atypical year. Due to the above, an investigation is carried out that allows determining the impact that comes from the application of the ITAN in finances and its indicators of the companies in the study sector. For this reason, a descriptive mixed-type investigation is used, which allows information to be collected through qualitative studies, as well as quantitative ones. Regarding the aforementioned and throughout the research work, it can be concluded that there is an incidence by the application of the Temporary Tax on Net Assets in the finances of companies in the corporate vehicle leasing sector; For this reason, opportunities for improvement are captured considering the legislation that remains in force.
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