Bibliographic citations
Justiniani, L., Castro, J. (2021). Situación del impuesto a la renta en las Casas de apuestas deportiva-caso Apuesta Total Cusco, Período 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4656
Justiniani, L., Castro, J. Situación del impuesto a la renta en las Casas de apuestas deportiva-caso Apuesta Total Cusco, Período 2019 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4656
@misc{sunedu/3668308,
title = "Situación del impuesto a la renta en las Casas de apuestas deportiva-caso Apuesta Total Cusco, Período 2019",
author = "Castro Quispe, José Gerardo",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
The research work addresses the problematic situation from the determination of income tax in the period 2019 in the company Apuesta Total Cusco, which does not identify the accounting items that have effect has established the determination of current and deferred tax and the conditions for recovery in future periods; The objective is to describe the situation of the current and deferred income tax in the company Apuesta Total Cusco, which has special characteristics in its application for the activity under study, presenting cases of taxable and deductible temporary differences that affect the determination of the current tax and generate a deferred tax for the entity, which are described and which determine the variations in its determination. This is a basic research of quantitative approach of non-experimental design of descriptive scope; being a case study the population was constituted by the company Apuesta Total Cusco; the results show that the entity has been presenting a sustained growth and presents favorable economic results; However, the determination of the current income tax is increased by temporary differences that, not having an adequate accounting treatment, generate conditions and contingencies that could limit its recovery in future years; the conclusions reached establish that as a result of temporary differences, the entity has a higher current income tax for the period ended December 31, 2019, payable to the Treasury and that measured at the effective rate, this goes from 29.5% established by law to 41.5% established by law. 5% established by law to 41.94% as a consequence of the temporary additions of the period under study; generating deferred assets that should be recovered in future periods; this fact significantly affects the liquidity of the entity and requires the establishment of adequate accounting and tax processes to ensure its recovery.
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