El uso del crédito fiscal y su efecto en la liquidez de una empresa comercializadora de fertilizantes, Trujillo, 2021

The general sales tax (IGV), being a type of value added tax, is the tax with the highest collection in the Peruvian State. The purpose of this research work is to analyze the use of the tax credit and its effect on the liquidity of a fertilizer trading company in Trujillo, year 2021, taking as a reference the relevant tax regulations. A quantitative, objective, applied and descriptive methodology was used, in addition to having a non-experimental cross-sectional design and using documentary analysis and liquidity ratios. The results obtained show that, if there is an effect between the independent variable on the dependent variable, but such effect is minimal considering that liquidity is relatively low-except for absolute liquidity-and whose variation was as maximum: In the improper use of the tax credit, from 1.6181 to 1.6134-total liquidity-, from 0.8113 to 0.8086-increasing liquidity-and from 0.2305 to 0.2292-absolute liquidity-; in the poor use of the tax credit, from 1.6181 to 1.6191-current liquidity-, from 0.8113 to 0.8119-increasing liquidity-and from 0.2305 to 0.2308-absolute liquidity-. It is considered relevant to adopt policies to support expenses with payment vouchers and the necessary documentation.