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Quipukamayoc
Print version ISSN 1560-9103On-line version ISSN 1609-8196
Abstract
LEVANO HUAMACCTO, Ronald Studer; OSCANOA PONCE, Bill Frank and CHAVEZ TAIPE, César Enrique. Refund of the balance in favor of the exporter and exports of metallic minerals from the Peruvian mining sector. Quipukamayoc [online]. 2022, vol.30, n.64, pp.43-51. Epub Dec 29, 2022. ISSN 1560-9103. http://dx.doi.org/10.15381/quipu.v30i64.24358.
Objective:
To determine the association between the refund of the exporter's credit balance and the exports of metallic minerals of the Peruvian mining sector during the period 2005-2021.
Method:
The approach was quantitative, the design was observational, cross-sectional, retrospective, and analytical; the level was correlational. The Shapiro-Wilk normality test was applied to determine if the data corresponds to a normal distribution; additionally, hypothesis tests were used to determine the relation between the study variables.
Result:
There is an average positive correlation between the refund of the exporter's credit balance and the Peruvian mining sector's exports of metallic minerals, with a degree of correlation of +0,665.
Conclusion:
The refund of the exporter's credit balance is related to the exports of metallic minerals from the Peruvian mining sector during the period 2005-2021.
Keywords : refunds; tax benefits; metal exports; mining.
