Impacto Económico - Financiero de los Procesos Tributarios de recuperación del Impuesto al Valor Agregado en Empresas Exportadoras, Comerciales e Industriales, del Departamento de Itapúa

Impacto Económico - Financiero de los Procesos Tributarios de recuperación del Impuesto al Valor Agregado en Empresas Exportadoras, Comerciales e Industriales, del Departamento de Itapúa

Authors

  • Esther Liliana Kretschmer Goralewski Universidad Nacional de Itapúa. Encarnación, Paraguay.

DOI:

https://doi.org/10.70833/rseisa10item151

Keywords:

Economic Impact, Tax Process, Valued Added Tax Recovery, Exporting Firms

Abstract

The present study was carried out in order to know the tax recovery processes about the Value Added Tax (Impuesto al Valor Agregado, (IVA)) and its impact on export companies, through the application of the analytical synthetic method. The object was studied from multiple perspectives considering the fiscal regulations of the exporting companies and the accounting professional. The universe of study was limited to exporting companies from the Department of Itapúa and professionals members of a recognized union, which apply to ask for tax credits refund. The sample studied is limited to Laws, Acts and Legal Ruling about two exporting companies and a hundred and forty eight accountants. In conclusion, it was found the importance of knowing the legal framework and the development of business management skills to reduce the economic and financial impact on tax recovery processes of the Value Added Tax (IVA). Additionally, it was evidenced the necessity of training and updating of professional accountants that allow the development of expertise and positive skills in their professional scope.

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Author Biography

Esther Liliana Kretschmer Goralewski, Universidad Nacional de Itapúa. Encarnación, Paraguay.

Profesora Investigadora de la UNI

References

Decretos y Resoluciones que reglamentan las Leyes vigentes, administradas por la Subsecretaría de Estado de Tributación.

Kennedy, R., & McMullen, S. (2005). Estados Financieros. Forma, Análisis e Interpretación. México: Limusa. Noriega Editores.

Ruoti, N. (2013). Lecciones para Cátedra de Derecho Tributario. Asunción.

Tributación, S. d. (1991). Normativas. Retrieved from Ley 125/91. "Que establece el nuevo régimen tributario" http://www.set.gov.py/portal/PARAGUAY-SET

Tributación, S. d. (2004). Normativas. Retrieved from Ley 2421/04. "De Reordenamiento Administrativo y Adecuación Fiscal".: http://www.set.gov.py/portal/PARAGUAY-SET

Tributación, S. d. (2013). Normativas. Retrieved from Ley 5061/13. Que modifica las disposiciones de la Ley 125/91, "Que establece el Nuevo Régimen Tributario y dispone otras medidas de carácter tributario": http://www.set.gov.py/portal/PARAGUAY-SET

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Published

2016-12-30

How to Cite

Kretschmer Goralewski, E. L. . (2016). Impacto Económico - Financiero de los Procesos Tributarios de recuperación del Impuesto al Valor Agregado en Empresas Exportadoras, Comerciales e Industriales, del Departamento de Itapúa. Journal on Studies and Research of Academic Knowledge, (10), 7–12. https://doi.org/10.70833/rseisa10item151

Issue

No. 10 (10): Enero-Diciembre 2016

Section

Research Articles

Categories

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