Influence of the vat refund on the finances of a servicecompany - 2020

Abstract

The main objective is to explain how the IGV refund influences the finances of a service entity in the district of San Juan de Miraflores, 2020.  The study is a cross-sectional, non-experimental design, of explanatory typification. It has a population of 102 people. It can be seen that the respondents agree that the reimbursement of the IGV has an influence on the finances of private entities. Also, it is worth noting that they totally agree that finances are important for a company as a management tool. On the other hand, a small part disagrees that the company manages its finances efficiently.  Also, the results obtained show a disagreement that the reimbursement of the IGV tax on imports is sufficient for a company and only a small percentage agrees that it is adequate. It is concluded that the VAT refund has a significant influence on the finances of a service entity. Likewise, there is dependence of one variable with the other variable according to studies carried out. Finally, it was determined that the VAT refund levied on import-related operations has a significant influence on the finances of a service company.