Impact of tax benefits on Peruvian companies' financial results; [Impacto dos benefícios fiscais nos resultados financeiros das empresas peruanas]

Detquizan Ramirez L.Y.; Ullilen Goña S.E.; Puican Rodriguez V.H.; Ferré López D.I.; Salazar Asalde A.; García Vera W.R. · Sapienza (2024) · DOI: 10.51798/sijis.v5i3.747

Resumen

This study investigates how tax benefits influence corporate profitability in companies in Chachapoyas, Peru, emphasising the importance of proper fiscal management to improve financial performance. The relevance of tax incentives in profitability management is discussed, and challenges associated with legislative uncertainty and the lack of tax training are examined, which limit efficiency in resource management and the optimisation of financial assets. Using a quantitative approach, financial and tax data are analysed to examine the relationship between tax benefits and corporate profitability in a natural context, employing descriptive and inferential analysis techniques with SPSS software. The findings indicate a significantly positive correlation between tax benefits and profitability, demonstrating that tax optimisation can support sustainable economic growth for businesses. A deficiency in the knowledge and application of efficient tax strategies is identified. The study highlights the need for educational and tax optimisation programmes to improve tax management in businesses, which can contribute to a broader tax base and greater state capacity to finance essential public services. The article provides an applied and strategic perspective on fiscal and economic management, offering valuable implications for public policy formulation and corporate decision-making, and highlighting the importance of a holistic approach that integrates fiscal, financial, and corporate management.

Instituciones: Universidad César Vallejo