Income taxation as a predictor of insolvency of exporting firms

Abstract

In Peru, the calculation of income taxation, in relation to the incidence hypothesis, passes through the sieve of the accrual criterion, which regulates the time at which a certain transaction has to be recognized. Therefore, the objective of the present study was to determine whether the income tax regime is a predictive factor for the insolvency of avocado exporting companies. The study was basic or pure, quantitative, non-experimental and associative. The sample consisted of 12 exporting companies; the results were a Tau B coefficient of 0.984, and a P value of 0.000. It is concluded that there is a correlation between the income tax regime and the insolvency of the exporting companies, so that the current income tax regime is a predictive factor for insolvency.