Özet:

The objective of the article was to determine the effect of tax benefits on the financial performance of an exporting mining company in Peru. A quantitative approach, applied and non-experimental design was considered. Documentary analysis and the record card were applied, studying the financial statements of the company during the aforementioned years. The results identify that the tax benefit of the exporting mining company is the balance in favor of the exporter, this was calculated to have the amounts corresponding to each year, it was also found that the company has a good level of financial performance and that in the years studied has compensated the tax benefits, but it has not been done completely leaving balances for the following years and consequently leaving taxes to be paid. It can be concluded that tax benefits, if well applied, favor positively the financial performance of any organization and that they should be duly taken advantage of, as compensation or refund.

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