Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector

Authors

DOI:

https://doi.org/10.15381/quipu.v30i64.24358

Keywords:

refunds, tax benefits, metal exports, mining

Abstract

Objective: To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021. Method: The approach was quantitative, the design was observational, cross-sectional, retrospective, and analytical; the level was correlational. The Shapiro-Wilk normality test was applied to determine if the data corresponds to a normal distribution; additionally, hypothesis tests were used to determine the relation between the study variables. Result: There is an average positive correlation between the refund of the exporter's credit balance and the Peruvian mining sector's exports of metallic minerals, with a degree of correlation of +0,665. Conclusion: The refund of the exporter's credit balance is related to the exports of metallic minerals from the Peruvian mining sector during the period 2005-2021.

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Author Biographies

  • Ronald Studer Levano Huamaccto, Ernst & Young Consultores S. C. R. L.

    Accountant with a major in Tax Management from Universidad Nacional Mayor de San Marcos (UNMSM). He has postgraduate specialization studies in tax policy and tax system from UNMSM. He also has specializations in International Financial Reporting Standards. Currently, he is Senior corporate tax of the auditing and consulting firm Ernst & Young.

  • Bill Frank Oscanoa Ponce, Ernst & Young Consultores S. C. R. L., Lima, Peru

    Certified Public Accountant from Universidad Mayor de San Marcos, he has a Master's Degree in Taxation from the same university. He also completed postgraduate studies in advanced specialization in Taxation and International Financial Reporting Standards (IFRS) at Universidad ESAN and Pontificia Universidad Católica del Perú, respectively. He is a member of the International Fiscal Association (IFA) and the Peruvian Institute of Research and Tax Law (IPIDET).

  • César Enrique Chávez Taipe, Ernst & Young Outsourcing S. C. R. L.

    Accountant with a major in Tax Management from Universidad Nacional Mayor de San Marcos (UNMSM). He has postgraduate specialization studies in tax policy and tax system from UNMSM. He also has specializations in International Financial Reporting Standards. Currently, he is Manager of corporate tax compliance at the auditing and consulting firm Ernst & Young.

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Published

2022-12-29

Issue

Vol. 30 No. 64 (2022)

Section

Original papers

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Copyright (c) 2022 Ronald Studer Levano Huamaccto, Bill Frank Oscanoa Ponce, César Enrique Chávez Taipe

Creative Commons License

This work is licensed under a Creative Commons Attribution 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).

How to Cite

Levano Huamaccto, R. S., Oscanoa Ponce, B. F., & Chávez Taipe, C. E. (2022). Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector. Quipukamayoc, 30(64), 43-51. https://doi.org/10.15381/quipu.v30i64.24358