Abstract
The investigation has made it possible to identify the problem in the financial situation of small commercial companies; which materializes in a deficient structure of investments, debts, such as income and expenses; and against which the tax law is proposed for the extensive information on the different transactions carried out by small commercial companies. The question that reflects what is indicated is: How can tax law influence the financial situation of small commercial companies in Cercado de Lima?; Meanwhile, the work was oriented to determine the influence of tax law on the financial situation of small commercial companies in Cercado de Lima; for which it was considered that the tax law has a statistically reasonable influence on the financial situation of the small commercial companies of the Cercado de Lima and obtaining a Spearman Correlation of 94.22%, a significance value equal to 2.11% and a Linear Regression. of 88.77%, which allowed us to conclude that tax law has a statistically reasonable influence on the financial situation of small commercial companies in Cercado de Lima.
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