Bibliographic citations
Jugo, L., (2018). Incidencias tributarias por el uso de gastos no deducibles en la determinación del impuesto a la renta de la empresa Jumart S. A. C. - 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13717
Jugo, L., Incidencias tributarias por el uso de gastos no deducibles en la determinación del impuesto a la renta de la empresa Jumart S. A. C. - 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13717
@misc{sunedu/4103261,
title = "Incidencias tributarias por el uso de gastos no deducibles en la determinación del impuesto a la renta de la empresa Jumart S. A. C. - 2016",
author = "Jugo Martell, Lilia Hortencia",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The thesis analyses the tax incidences for the use of non-deductible expenses in the determination of the income tax of the company JUMART SAC in the year 2016. The analysis was prepared according to the accounting and tax information provided by the company. The study was developed based on the type of non-experimental and descriptive research, having as an instrument the document analysis sheet to review the documents. Interviews were also carried out with the accountant and the manager in which it was concluded that there is no control over the expenses incurred by the company due to the lack of coordination between the accountant and the manager. The expenses generated in the development of the company's operations were analyzed with the purpose of determining which ones are not deductible and what would be the tax incidents due to the improper use of them. At the end of the present investigation it was possible to conclude that there are expenses of representation, recreational expenses and personal expenses, which according to the tax norm are not allowed or they are subject to limits to establish their deduction in determining the tax result; although it is true, the majority of expenses incurred by the company are necessary for the normal development of its operations and for the generation of income, at the end of the year they will generate permanent negative differences between the accounting and tax result of the 2016 period.
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