Bibliographic citations
Mamani, G., Huamani, R. (2022). Beneficios tributarios y liquidez financiera de la Empresa Oro Klever S.A.C. del distrito, provincia y región Cusco, periodos 2020-2021 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5464
Mamani, G., Huamani, R. Beneficios tributarios y liquidez financiera de la Empresa Oro Klever S.A.C. del distrito, provincia y región Cusco, periodos 2020-2021 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/5464
@misc{sunedu/3665629,
title = "Beneficios tributarios y liquidez financiera de la Empresa Oro Klever S.A.C. del distrito, provincia y región Cusco, periodos 2020-2021",
author = "Huamani Puma, Ruth Katia",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
This research work entitled "Tax Benefits and Financial Liquidity of the Oro Klever S.A.C. of the district, province and region Cusco, periods 2020-2021 "Whose general objective was: Describe the tax benefits and financial liquidity of the Oro Klever S.A.C. of the district, province and region of Cusco, periods 2020-2021. The methodology used was: Type of research, basic; approach, quantitative; design, not experimental; scope, descriptive. The population and sample in the research was constituted by business documentation that contains information related to tax benefits and financial statements for the years 2020 and 2021. Worksheets were used for data collection with the aim of obtaining quantitative information. The study concludes that the Empresa Oro Klever S.A.C. In 2020, for the purpose of the tax benefits for VAT exemption on sales made outside Peruvian territory and on non-engraved purchases of gold for marketing, the company had an exempt amount of S/409,475.87 as an economic benefit, and , the year 2021, an amount of S/ 420,614.77 (Table 43). Regarding the benefit for the Balance in Favor of the Exporter, the company in the year 2020, had available the compensation and/or refund of an amount for S/ 9,281.45 and, in the year 2021, an amount for S/ 14,300.90 (Table 44). On the other hand, regarding the financial liquidity of the company, as of 2020, it establishes that for the purposes of said tax benefits, the company has increased its liquidity index by a coefficient of 1.25, and, in 2021, by a coefficient of 0.79 (Table Four. Five). Thus establishing that the tax benefits for tax exemption of VAT on exports and balance in favor of the exporter, positively benefit liquidity.
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