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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Detalles Bibliográficos
Autor principal: García Tamayo, Galo Hernán
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin 2024
Materias:
Tax effect
Fee to pay
Deferred tax; Income tax
Efecto impositivo
Cuota a pagar
Impuesto diferido
Impuesto a las ganancias
Acceso en línea:https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413
Aporte de:
Repositorio de Revistas Electrónicas REVELE (UNComahue) de Universidad Nacional del Comahue
id I22-R128-article-5413
record_format ojs
spelling I22-R128-article-54132024-07-03T10:55:49Z Tax effect or fee to pay: The Dilemma of Income Tax in SMEs. Efecto impositivo o ‘cuota a pagar’: el dilema del Impuesto a las Ganancias en las PYME García Tamayo, Galo Hernán Tax effect Fee to pay Deferred tax; Income tax Efecto impositivo Cuota a pagar Impuesto diferido Impuesto a las ganancias 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. Desde la publicación de las Normas Internacionales de Información Financiera para PYME (NIIF para PYME), se ha generado varios debates a nivel mundial, debido a la disyuntiva en cuanto al método a utilizar para registrar el Impuesto a las Ganancias. El objetivo de este artículo es estudiar las tensiones que han generado los diferentes métodos de contabilización del Impuesto a las Ganancias en las PYME. El diseño del método aplicado atiende a un enfoque cualitativo, una modalidad bibliográfica documental con alcance descriptivo. El análisis en profundidad de la literatura existente sobre este tema se convirtió en el pilar fundamental para dar respuesta al objetivo planteado. Entre los principales resultados que se obtuvieron, sobresale que existen varias posiciones de investigadores en cuanto a la utilización de uno u otro método de contabilización. Cabe recalcar que este objetivo desarrollado forma parte de un proyecto integral de investigación. El aporte que se pretende plasmar con el desarrollo de este primer objetivo radica en establecer desde una perspectiva teórica por cual método de contabilización se decanta la comunidad investigadora internacional. Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin 2024-07-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413 Revista Pilquen. Sección Ciencias Sociales; Vol. 27 Núm. 2 (2024): Revista Pilquen. Sección Ciencias Sociales; 97-111 1851-3123 1666-0579 spa https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413/62324 Derechos de autor 2024 Revista Pilquen. Sección Ciencias Sociales https://creativecommons.org/licenses/by-nc-sa/4.0
institution Universidad Nacional del Comahue
institution_str I-22
repository_str R-128
container_title_str Repositorio de Revistas Electrónicas REVELE (UNComahue)
language Español
format Artículo revista
topic Tax effect
Fee to pay
Deferred tax; Income tax
Efecto impositivo
Cuota a pagar
Impuesto diferido
Impuesto a las ganancias
spellingShingle Tax effect
Fee to pay
Deferred tax; Income tax
Efecto impositivo
Cuota a pagar
Impuesto diferido
Impuesto a las ganancias
García Tamayo, Galo Hernán
Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
topic_facet Tax effect
Fee to pay
Deferred tax; Income tax
Efecto impositivo
Cuota a pagar
Impuesto diferido
Impuesto a las ganancias
author García Tamayo, Galo Hernán
author_facet García Tamayo, Galo Hernán
author_sort García Tamayo, Galo Hernán
title Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
title_short Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
title_full Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
title_fullStr Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
title_full_unstemmed Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.
title_sort tax effect or fee to pay: the dilemma of income tax in smes.
description 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.
publisher Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin
publishDate 2024
url https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413
work_keys_str_mv AT garciatamayogalohernan taxeffectorfeetopaythedilemmaofincometaxinsmes
AT garciatamayogalohernan efectoimpositivoocuotaapagareldilemadelimpuestoalasgananciasenlaspyme
first_indexed 2024-08-12T23:07:00Z
last_indexed 2024-08-12T23:07:00Z
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