Citas bibligráficas
Gonzales, K., Sandoval, I. (2019). Impacto de los principales reparos permanentes en la tasa efectiva de las empresas de consumo masivo que son reguladas por la SMV, 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625938
Gonzales, K., Sandoval, I. Impacto de los principales reparos permanentes en la tasa efectiva de las empresas de consumo masivo que son reguladas por la SMV, 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625938
@misc{renati/368624,
title = "Impacto de los principales reparos permanentes en la tasa efectiva de las empresas de consumo masivo que son reguladas por la SMV, 2017",
author = "Sandoval Valverde, Irma Milagros",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
Nowadays, companies in Peru use different indicators that enable them to analyze the economic results that their businesses develop. One of these indicators is the effective rate that results from the income tax divided by the accounting profit. This tributary indicator is used by some companies, mainly to evaluate the capacity of fiscal management. The effective rate allows us to know if the tax load is below (good management) or above (Not good management) of the theorerical rate. In Peru,the theoretical tax is 29.5% for the year 2017. Therefore, it is important to adopt a suitable knowledge base and ensure the appliance of the International Accounting Standard (IAS) 12 and The Income Tax Law. These rules show parameters that help to align the financial and tax accounting to reach a better fiscal management within firms. In this research study, qualitative and quantitative methodologies were developed with the purpose to get a broad perspective about the actual effective rate situation within mass consumption companies. To fulfill the objective to get a deeply investigation, workers leading tax areas and specialists from consultancy firms were interviewed. As a result, the hypotheses proposed were validated, and common causes that provoke that companies supervised by the SMV generate permanent repairs were identified, creating a negative impact on the effective rate determination.
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