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Articulo
Escritos Contables y de Administración
versión On-line ISSN 1853-2055
Resumen
ARREGHINI, Hugo Ricardo. El diferimiento del impuesto a las ganancias. Escr. Contab. Adm. [online]. 2019, vol.10, n.2, pp. 69-86. ISSN 1853-2055.
Despite being based on current accounting regulations, the explanation of the tax result, makes a particular interpretation of the criteria adopted in these rules. Thus, it is natural to find differences in the calculation of income tax, depending on the methodology used. However, the preeminent application of the tax criterion that the taxpayer must accept requires special understanding as tacit compliance relies on the protection that the legal person, either natural or artificial, receives from the State. This circumstance is decisive to understand that the tax is only defined by how the State perceives the financial benefit giving rise to such tax. Therefore, any other conceptual form allowing deferrals and resulting assets or liabilities makes no sense.
Palabras llave : Legal Person; Economic Entity; Deferred Asset; Deferred Liability; Shared Economic Benefit.