El derecho tributario y su influencia en la situación financiera de las empresas comerciales del Cercado de Lima, Año 2021Tax law and its influence on the financial situation of commercial companies in Cercado de Lima, Year 2021 Direito Tributário e sua influência na situação financeira das empresas comerciais em Cercado de Lima, Ano 2021

In this work, the participation of public finances in the development of the economy in Peru has been analyzed. Basic research was carried out, at a correlational level, with a quantitative approach, with a non-experimental cross-sectional design. The technique used to collect information was the survey and the data collection instrument was the questionnaire. The main results show that if the management of public finances is executed consistently, then there will be a favorable incidence in the level of execution of investments in the economy. The execution of tax revenues, when developed efficiently, fosters a greaterdegree of innovation in the production systems of goods and services in the Peruvian economy.