Effective tax rate of the SMEs Income Tax in Pasto, 2014-2015

Tasa efectiva de tributación del Impuesto de Renta de Pymes en Pasto, 2014-2015;
Taxa de imposto efetiva do Imposto de Renda das PME em Pasto, 2014-2015

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Author
Maya Pantoja, Luis Andrés
Portillo Ortega, Johana Catherine
Pérez Ortega, Ginna Milena
Botina Jojoa, Deysi Liliana
Metadata
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Subjects
Taxes
Local tribute
Tax regime
Tax system
Taxation
Effective Tax Rate
Impuestos
Tributo local
Régimen fiscal
Régimen tributario
Sistema tributario
Tasa Efectiva de Tributación
Imposto
Tributo Local
Regime Tributário
Sistema Tributário
Tributação
Taxa Efetiva de Imposto
URI
https://hdl.handle.net/20.500.14112/25833
Resource url
https://revistas.umariana.edu.co/index.php/unimar/article/view/1700
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Description
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.