Las infracciones tributarias y su incidencia en la liquidez de la empresa Lim distribuciones SAC, 2019 al 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
En la tesis titulada "Infracciones Tributarias y su Incidencia en la Liquidez de Lim Distribuciones SAC (2019-2022)", se emplea un enfoque metodológico que combina métodos inductivos, analíticos y estadísticos para analizar el impacto de las infracciones tributarias en la liquidez de la empresa durante el período mencionado. El estudio se fundamenta en un exhaustivo análisis documentario de los estados financieros de la empresa y las notificaciones de la Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Los resultados obtenidos revelan que las infracciones tributarias inciden en la liquidez de Lim Distribuciones SAC en 22,056.25 en promedio de los 4 años, equivalente al 5%. Este hallazgo se sustenta en un análisis estadístico detallado de los datos recopilados, evidenciando la relevancia de una adecuada gestión tributaria para la estabilidad financiera de la empresa. La investigación proporciona una visión integral de cómo las infracciones tributarias afectan la liquidez de la empresa, subrayando la importancia de implementar estrategias efectivas para garantizar el cumplimiento tributario y la salud financiera de la organización.
ABSTRACT In the thesis titled "Tax Violations and their Impact on the Liquidity of Lim Distribuciones SAC (2019-2022)", a methodological approach is used that combines inductive, analytical and statistical methods to analyze the impact of tax violations on the liquidity of the company. company during the aforementioned period. The study is based on an exhaustive documentary analysis of the company's financial statements and notifications from the National Superintendency of Customs and Tax Administration (SUNAT). The results obtained reveal that tax violations impact the liquidity of Lim Distribuciones SAC by 22,056.25 on average over the 4 years, equivalent to 5%. This finding is supported by a detailed statistical analysis of the data collected, evidencing the relevance of adequate tax management for the financial stability of the company. The research provides a comprehensive view of how tax violations affect company liquidity, underscoring the importance of implementing effective strategies to ensure tax compliance and the financial health of the organization.
ABSTRACT In the thesis titled "Tax Violations and their Impact on the Liquidity of Lim Distribuciones SAC (2019-2022)", a methodological approach is used that combines inductive, analytical and statistical methods to analyze the impact of tax violations on the liquidity of the company. company during the aforementioned period. The study is based on an exhaustive documentary analysis of the company's financial statements and notifications from the National Superintendency of Customs and Tax Administration (SUNAT). The results obtained reveal that tax violations impact the liquidity of Lim Distribuciones SAC by 22,056.25 on average over the 4 years, equivalent to 5%. This finding is supported by a detailed statistical analysis of the data collected, evidencing the relevance of adequate tax management for the financial stability of the company. The research provides a comprehensive view of how tax violations affect company liquidity, underscoring the importance of implementing effective strategies to ensure tax compliance and the financial health of the organization.
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Keywords
Infracciones tributarias, Liquidez, Gestión