Impuesto selectivo al consumo y su impacto en decisiones empresariales en fabricantes de bebidas alcohólicas, Perú
DOI:
https://doi.org/10.62939/debehaber202421Keywords:
Tax, Alcoholic beverages, Birth of obligations, Financial, ImplicationsAbstract
The purpose of this investigation is to determine the tax incidence generated by the marketing of alcoholic beverages at the national level. This issue becomes relevant due to its economic and accounting implications because it is a highly consumed product in the country. The choice is based on the growing popularity of the consumption of these products in contemporary society. The research will focus on the framework of the selective consumption tax, exploring its application and its financial impact, as well as its influence on tax collection and market demand.
In this context, the possible accounting implications that could arise as a result of the taxation of alcoholic beverages will be examined, highlighting the effects they could have on business decisions. The methodology adopted for this study will be quantitative, using interviews as the main tool. This approach will allow a comprehensive understanding of how the taxation of these products can shape various aspects of a company and its implication in decision making.
In the interviews, the aim is to interpret the relationship between the taxation of alcoholic beverages and its impact on tax collection and market demand, providing a perspective for companies in the sector and academics interested in this area. This approach will allow exploring the complexities of Selective Consumption Tax taxation in this specific sector and will contribute to the understanding of how decisions can influence the economic structure.
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Copyright (c) 2024 Carlos Alonso Huancachoque Martínez , Marcelo Sebastian Martínez Gonzalez , Jeremy Rafael Rafael Aparco , Anthony Ronaldo Rosas Ramírez , Carmen del Rosario Villavicencio Laca
This work is licensed under a Creative Commons Attribution 4.0 International License.
