Efectos de la aplicación del proceso de devolución de iva a exportadores en la liquidez de un contribuyente.

Abstract

The objective of this research work is to apply the procedure for refunding Value Added Tax for exporters, through the review of the procedures established by the tax legal standard, to, through this, generate cash flows for the company. The methodology to be used will be quantitative in nature where data will be collected and analyzed. For this purpose, the documentary collection technique will be applied, having as an instrument the development of an observation guide, which will facilitate the observation of behaviors during the collection process. of information in accordance with what is established by the tax legal standard, that according to what is reflected within the work, the process will be carried out with the period July 2022, resulting in the value to be compensated by the tax administration, of this In this way, the convenience for the company is analyzed whether to send said values to the expense or request the return in a liquid manner, this is where the generation of liquidity begins as a result of the refund of values in VAT items paid for goods used in the process. from exportation.