Withdrawal to the exemption of the Tax on General Sales (IGV) and the financial growth of the companies of the dairy sector of Cañete – 2015
DOI:
https://doi.org/10.15381/quipu.v26i51.14861Keywords:
Exemption, liquidity, profitability, indebtedness, economic management.Abstract
Objective: The study aims to demonstrate the existence of a relationship between the waiver of IGV exemption and the financial growth of companies in the Milk Sector of Cañete (Lima, Peru) in 2015. Methods: To develop the research, the quantitative approach has been used, the type and design of the research is applied and not experimental. It is of a cross-sectional nature, which was applied to the managers of the livestock companies of the milk Sector that desisted to the exemption of the IGV from 2010 to 2014, with a sample of 25 UAA (Animated Analysis Units) subject to study. Results: The techniques used were surveys and the technique of bibliography cards. Once obtained the results, they were tabulated. It is necessary to indicate that the data has been processed with the statistical software of Microsoft Excel. Conclusions: From the processing of collected data and the analysis of the results, it was verified that the withdrawal to the exemption of the IGV is moderately related to the financial growth of livestock companies in the milk sector of Cañete (Lima, Peru) in the year 2015, when quantitative financial growth was observed in the liquidity and profitability indicators, while the indicators of indebtedness and economic management remained without any particular effect.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2018 Javier Jesús Jesús Malaspina Chuque
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).