This article tries to see the repercussions on the liquidity of micro-companies located in the district of La Victoria, city of Lima, generated by the payment of the Perception of the General Sales Tax that is levied on imports of vehicle parts. The General Sales Tax (IGV) is a tax levied on the transfer of goods and services carried out in our country, including construction contracts, first sale of real estate and imports. Demonstrate its negative impact that affects the fulfillment of its short-term commitments. All importers must advance the payment of the General Sales Tax in favor of the Treasury, to later deduct it when it corresponds to pay said tax, that is, when said imported goods are sold, that is, in other words that the referred payment constitutes financing that is it does in favor of the state at the expense of the liquidity of the importers. Sometimes entrepreneurs resor...

This article deals with the effects caused by the covid-19 pandemic on the cost of international sea freight due to its excessive increase in its price, which is reflected in the costs of the products or supplies required by the different markets with the objective of satisfying their needs, since a series of circumstances have occurred that have caused international maritime freight to become more expensive, bringing as a domino effect that the value of merchandise in customs reflects said increase and therefore a greater tax burden, motivating make products even more expensive, making them inaccessible to the low-income population who urgently demand food, medicine and technology products. China is the main supplier of a large part of the products demanded by the world and therefore the one that requires a greater number of containers, however, in the face of thecovid-19 pandemic, secu...

En la presentación se desarrolló temas de regímenes de exportación, casaos prácticos de exportación, DUA de importación, importación para el consumo y finamente los elementos de los costos de importación.

La percepción del IGV está siendo una dificultad financiera para los microempresarios importadores de repuestos, el Estado debe tener en cuenta, por eso que esta investigación aborda el tema con el objetivo de determinar el impacto de las percepciones del IGV en la Gestión financiera de las microempresas importadoras de repuestos de vehículos del distrito de la Victoria, y que se pueda lograr la derogación de la norma que impone dicho cobro o atenuar la misma con la reducción de las tasas de percepción en las importaciones. Se ha investigado tomando una muestra de 96 microempresas importadoras de repuestos de vehículos del distrito de La Victoria por la perdida de liquidez que les ocasiona el pago de la percepción del Igv en las importaciones que efectúa y busca demostrar que dicho tributo que grava a las importaciones debería ser derogado o atenuado. La metodología que se s...