Bibliographic citations
Lopez, J., Monsefu, L. (2017). Incidencia de los gastos no deducibles tributariamente en el estado de situación financiera y estado de resultados integrales de los principales contribuyentes del sector agropecuario, del distrito de Tarapoto, periodo 2015. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2488
Lopez, J., Monsefu, L. Incidencia de los gastos no deducibles tributariamente en el estado de situación financiera y estado de resultados integrales de los principales contribuyentes del sector agropecuario, del distrito de Tarapoto, periodo 2015. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2017. http://hdl.handle.net/11458/2488
@misc{sunedu/2843678,
title = "Incidencia de los gastos no deducibles tributariamente en el estado de situación financiera y estado de resultados integrales de los principales contribuyentes del sector agropecuario, del distrito de Tarapoto, periodo 2015.",
author = "Monsefu Montenegro, Luis Miguel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2017"
}
A diagnosis of the "impact of non-deductible expenses tax in the statement of financial situation and statement of comprehensive income of the main contributors of the agricultural sector, in the District of Tarapoto, period 2015”, the type of research is applied; According to the level it is explanatory; the collection and analysis of data is quantitative. We can confirm that both companies are informed of the content of the tax rule for the deduction of expenses purposes tax, having knowledge of the concepts, procedures, sanctions and even to have a clear picture of the benefits of its application as to foster a culture of tax. After applied the process methodology and analysed the results arrive at the following conclusions: The incidence of tax non-deductible expenses in the statement of financial situation and statement of comprehensive income of the main contributors of the agricultural sector of the District of Tarapoto in the period 2015, is not significant, as they show a high level of tax compliance. From the tax point of view and the development of a tax culture and social responsibility, the impact of non-deductible expenses tax assessed companies management has a high impact, because that they comply with the rules and that they have not had problems with the tax administration in the evaluated period is observed. KEYWORDS: *non-deductible expenses, financial statements, tributes, Income tax.
This item is licensed under a Creative Commons License