Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
Since the publication of the International Financial Reporting Standards for SMEs (IFRS for SMEs), several debates have been created worldwide, due to the dilemma regarding the method to be used to record the Income Tax. The objective of this article is to study the tensions that have been generated...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin
2024
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| Acceso en línea: | https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413 |
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| Sumario: | Since the publication of the International Financial Reporting Standards for SMEs (IFRS for SMEs), several debates have been created worldwide, due to the dilemma regarding the method to be used to record the Income Tax. The objective of this article is to study the tensions that have been generated by the different accounting methods of Income Tax in SMEs. The design of the applied method follows a qualitative approach, a documentary bibliographic modality with a descriptive scope. The in-depth analysis of the existing literature on this subject became the fundamental pillar to respond to the proposed objective. Among the main results that were obtained, it stands out that there are several positions of researchers regarding the use of one or another accounting method. It should be noted that this developed objective is part of a comprehensive research project. The contribution that is intended to be captured with the development of this first objective, lies in establishing from a theoretical perspective which accounting method the international research community opts for. |
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