Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector

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Objective: To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021. Method: The approach was quantitative, the design was observational, cross-sectional, retrospective, and an...

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Detalles Bibliográficos
Autores: Levano Huamaccto, Ronald Studer, Oscanoa Ponce, Bill Frank, Chávez Taipe, César Enrique
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/24358
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358
Nivel de acceso:acceso abierto
Materia:devoluciones
beneficios tributarios
exportaciones metálicas
minería
refunds
tax benefits
metal exports
mining
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spelling Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sectorDevolución del saldo a favor del exportador y exportaciones de minerales metálicos del sector minero peruanoLevano Huamaccto, Ronald StuderOscanoa Ponce, Bill FrankChávez Taipe, César EnriqueLevano Huamaccto, Ronald StuderOscanoa Ponce, Bill FrankChávez Taipe, César Enriquedevolucionesbeneficios tributariosexportaciones metálicasmineríarefundstax benefitsmetal exportsminingObjective: To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021. Method: The approach was quantitative, the design was observational, cross-sectional, retrospective, and analytical; the level was correlational. The Shapiro-Wilk normality test was applied to determine if the data corresponds to a normal distribution; additionally, hypothesis tests were used to determine the relation between the study variables. Result: There is an average positive correlation between the refund of the exporter's credit balance and the Peruvian mining sector's exports of metallic minerals, with a degree of correlation of +0,665. Conclusion: The refund of the exporter's credit balance is related to the exports of metallic minerals from the Peruvian mining sector during the period 2005-2021.Objetivo: Determinar la asociación entre la devolución del saldo a favor del exportador y las exportaciones de minerales metálicos del sector minero peruano durante el periodo 2005-2021. Método: El enfoque fue cuantitativo, el diseño observacional, transversal, retrospectivo y analítico; de nivel correlacional. Se aplicó la prueba de normalidad de Shapiro-Wilk para determinar si los datos corresponden a una distribución normal; así como pruebas de hipótesis para determinar la relación entre las variables de estudio. Resultado: Existe correlación positiva media entre la devolución del saldo a favor del exportador y las exportaciones de minerales metálicos del sector minero peruano, con un grado de correlación de +0,665. Conclusión: La devolución del saldo a favor del exportador está asociada a las exportaciones de minerales metálicos del sector minero peruano durante el periodo 2005-2021.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2022-12-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/2435810.15381/quipu.v30i64.24358Quipukamayoc; Vol. 30 No. 64 (2022); 43-51Quipukamayoc; v. 30 n. 64 (2022); 43-51Quipukamayoc; Vol. 30 Núm. 64 (2022); 43-511609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358/19020https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358/19442Derechos de autor 2022 Ronald Studer Levano Huamaccto, Bill Frank Oscanoa Ponce, César Enrique Chávez Taipehttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistasinvestigacion.unmsm.edu.pe:article/243582023-04-25T17:35:44Z
dc.title.none.fl_str_mv Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
Devolución del saldo a favor del exportador y exportaciones de minerales metálicos del sector minero peruano
title Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
spellingShingle Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
Levano Huamaccto, Ronald Studer
devoluciones
beneficios tributarios
exportaciones metálicas
minería
refunds
tax benefits
metal exports
mining
title_short Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
title_full Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
title_fullStr Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
title_full_unstemmed Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
title_sort Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
dc.creator.none.fl_str_mv Levano Huamaccto, Ronald Studer
Oscanoa Ponce, Bill Frank
Chávez Taipe, César Enrique
Levano Huamaccto, Ronald Studer
Oscanoa Ponce, Bill Frank
Chávez Taipe, César Enrique
author Levano Huamaccto, Ronald Studer
author_facet Levano Huamaccto, Ronald Studer
Oscanoa Ponce, Bill Frank
Chávez Taipe, César Enrique
author_role author
author2 Oscanoa Ponce, Bill Frank
Chávez Taipe, César Enrique
author2_role author
author
dc.subject.none.fl_str_mv devoluciones
beneficios tributarios
exportaciones metálicas
minería
refunds
tax benefits
metal exports
mining
topic devoluciones
beneficios tributarios
exportaciones metálicas
minería
refunds
tax benefits
metal exports
mining
description Objective: To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021. Method: The approach was quantitative, the design was observational, cross-sectional, retrospective, and analytical; the level was correlational. The Shapiro-Wilk normality test was applied to determine if the data corresponds to a normal distribution; additionally, hypothesis tests were used to determine the relation between the study variables. Result: There is an average positive correlation between the refund of the exporter's credit balance and the Peruvian mining sector's exports of metallic minerals, with a degree of correlation of +0,665. Conclusion: The refund of the exporter's credit balance is related to the exports of metallic minerals from the Peruvian mining sector during the period 2005-2021.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-29
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358
10.15381/quipu.v30i64.24358
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358
identifier_str_mv 10.15381/quipu.v30i64.24358
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358/19020
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/24358/19442
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 30 No. 64 (2022); 43-51
Quipukamayoc; v. 30 n. 64 (2022); 43-51
Quipukamayoc; Vol. 30 Núm. 64 (2022); 43-51
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.896348
Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector
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