<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000300013</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2020.2383</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación entre el impuesto sobre el valor agregado y el crecimiento de las empresas]]></article-title>
<article-title xml:lang="en"><![CDATA[Relationship between the tax on the added value and the growth of the companies]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lima]]></surname>
<given-names><![CDATA[Lauro Vinício de Almeida]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martis]]></surname>
<given-names><![CDATA[Orleans Silva]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[Márcia Reis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal da Paraíba  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000300013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000300013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000300013&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Esta investigación tuvo como propósito verificar la relación entre la alícuota del Impuesto sobre el Valor Agregado (IVA) y el crecimiento de las empresas. Para eso, la investigación tuvo en cuenta que el IVA compone el precio de todos los bienes y servicios consumidos en el país y que el precio pago tiene como limitación la predisposición para el consumo debido al su nivel. Visto esto, la investigación partió de la posibilidad de que las empresas tengan que absorber parte de eventuales elevaciones en la alícuota del IVA, lo que indirectamente causaría un impacto negativo en la tasa de crecimiento de las empresas. Así, se propuso el análisis del crecimiento en dos dimensiones: el crecimiento de los ingresos y el crecimiento de los activos. Por último, para establecer el análisis del impacto del IVA, y su aumento, en el crecimiento de las empresas, se construyó una variable representativa de las dos dimensiones de crecimiento, en un análisis por componentes principales, por intermedio de la transformación ortogonal, con la mayor varianza posible, entre el crecimiento de los ingresos de los activos totales. Los resultados validaron el modelo estructural de la investigación encontrando una influencia negativa del IVA en el crecimiento de las empresas, al afectar en las decisiones de inversión futura.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The purpose of this research was to verify the relationship between the Value Added Tax (VAT) rate and the growth of companies. For this, the research took into account that VAT makes up the price of all goods and services consumed in the country and that the price paid has as limitation the predisposition for consumption due to its level. Given this, the investigation started from the possibility that companies have to absorb part of possible increases in the VAT rate, which indirectly would cause a negative impact on the growth rate of companies. Thus, the analysis of growth was proposed in two dimensions: the growth of revenues and the growth of assets. Finally, to establish the analysis of the impact of VAT, and its increase, in the growth of companies, a representative variable of the two growth dimensions was constructed, in an analysis by main components, through the orthogonal transformation, with the greatest possible variance, between the growth of the income of the total assets. The results validated the structural model of the research, finding a negative influence of the VAT on the growth of the companies, affecting the decisions of future investment.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Crecimiento de las empresas]]></kwd>
<kwd lng="es"><![CDATA[Impuesto sobre el consumo]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
<kwd lng="es"><![CDATA[Impuestos indirectos]]></kwd>
<kwd lng="es"><![CDATA[K34]]></kwd>
<kwd lng="es"><![CDATA[M21]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[O23]]></kwd>
<kwd lng="en"><![CDATA[Growth of companies]]></kwd>
<kwd lng="en"><![CDATA[Tax on consumption]]></kwd>
<kwd lng="en"><![CDATA[VAT]]></kwd>
<kwd lng="en"><![CDATA[Indirect taxation]]></kwd>
<kwd lng="en"><![CDATA[K34]]></kwd>
<kwd lng="en"><![CDATA[M21]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[O23]]></kwd>
</kwd-group>
</article-meta>
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