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This article aims to determine the relationship between the General Sales Tax (IGV) refund - a VAT refund benefit for merchants in the Peruvian Amazon region - and its financial impact, understood as the financial effects generated, on commercial enterprises in the city of Iquitos during the period 2010 - 2017. A quantitative approach, with a non-experimental, descriptive-correlational design, was employed. The sample consisted of 48 legally constituted commercial enterprises in the city of Iquitos that processed IGV refunds for the years 2010 – 2017. A Likert-scale survey was used to measure the research variables and verify the existence of correlation using Spearman's rank correlation coefficient. A moderate correlation was identified between the IGV tax refund and tax surcharges, a moderate correlation between the IGV tax refund and the opportunity cost of capital investment, a moderate correlation between the VAT tax refund and financial liquidity, and a moderate correlation between the IGV tax refund and profitability. It is concluded that there is a strong positive correlation between the IGV tax refund and financial effects, confirming that this tax benefit impacts the economic performance of commercial organizations in the city of Iquitos that requested the IGV refund.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
