Nic12 impuesto a las ganancias y su correcta aplicación en el ámbito empresarial.

Abstract

Paying income taxes is a way that governments raise revenue to finance public projects, programs, and services. Its contribution favors companies by promoting competition, since the income tax helps divert excessive price increases to increase revenue. Through this study, it is intended to analyze the income tax through the IAS 12 accounting standard for the implementation of a practical case that leads to the correct application of this standard in the professional field. The study used an investigation based on the qualitative method, with a descriptive level which allows to deepen the accounting regulations, the bibliographic review was used as a research technique, which with the help of scientific journals, reliable information was obtained. Through the application of the practical case aimed at the recognition of temporary differences, the process was established for deferred taxes; First, the correct analysis and identification of the income and expenses that are exempt from paying taxes was carried out, in order to establish the tax conciliation who will allow the application of adjustments, determining the taxable base to settle the tax, originating as such a controversy between the accounting and tax framework. Given this, it is verified that said tax is designed as a collector of resources for the government in order to finance the national budget, based on the calculation of the values ​​obtained from taxpayers and companies.