El crédito tributario de retenciones en la fuente de IVA y su incidencia en la liquidez de las empresas.

Abstract

The present work called "the IVA withholding tax credit and its impact on the liquidity of companies", aims to determine the impact of the IVA withholding tax credit and its impact on the liquidity of companies. For the execution of this work was organized, first indicating the object of our study which is the tax credit related to liquidity, externalizing what effect it has at a financial level, as well as its importance for a business economic health, also some causes and effects derived by the above mentioned phenomenon are analyzed by which we set the objective the analysis of the financial statements of a company and also the contextualization of relevant issues that help us to argue objectively the development of the work presented through background, bibliography and laws, which complements the research together. In the third part of the case study, the methodological process for the research of this work is presented, research data collection techniques and analyzing the financial statements of a company engaged in the production and marketing of bananas. In the fourth and final part of the work, through the analysis of the information found in scientific journals and laws such as tax regulations, and the data found with the research techniques, an argued analysis of the effects of the tax credit on companies is provided. Therefore, the effect and importance of the tax credit in both fiscal and accounting areas was evidenced, since its correct management can have an impact on economic advantages for the organizations