@article{15288ac3b61647be9b24be8d162efd88,
title = "System of payment of tax obligations (SPOT) related to the payment capacity of construction companies in Peru",
keywords = "Accounting, Construction companies, General sales tax, Liquidity, SPOT, Sales systems, Tax obligations",
author = "Salazar, \{Rosario Violeta Grijalva\} and Fern{\'a}ndez-Bedoya, \{V{\'i}ctor Hugo\} and Pairazam{\'a}n, \{Ambrocio Teodoro Esteves\} and Fretell, \{Walter Gregorio Ibarra\}",
note = "Publisher Copyright: {\textcopyright} IJSTR 2020.",
year = "2020",
month = jan,
day = "1",
language = "English",
volume = "9",
pages = "235--237",
journal = "International Journal of Scientific and Technology Research",
issn = "2277-8616",
publisher = "Amazedia Solutions",
number = "1",
}