Descripción

With the present investigation it was intended to establish the effective tax rate based on the financial statements submitted by the SMEs of Pasto to the Business Superintendency for the years 2014 and 2015, for which a compilation and organization of the financial statements was carried out in the Business Superintendency, seeking to unify this information in economic sectors such as industrial, commercial and services, analyzing in detail each account that belongs to the financial statements of companies. An initial description was made of the investment in assets found in the liability and equity through the vertical analysis applied to the Balance Sheet for each period; subsequently, a horizontal analysis of the Income Statement to establish the factors that influence the preparation of the income tax information to finally obtain the effective rate.