Abstract

CAMPOVERDE VIDAL, María Elena; TORRES NEGRETE, Azucena de las Mercedes  and  LOPEZ GONZALES, Cristina Paulina. Incidence of the application of deferred taxes on the tax burden of the clinical laboratory GMLAB. Universidad y Sociedad [online]. 2023, vol.15, n.2, pp. 747-759.  Epub Apr 30, 2023. ISSN 2218-3620.

Income tax is among the main revenues of the general budget of the State, it is considered a direct and progressive tax payable by individuals and legal entities. Under this premise, it is important to know how to account for income tax under the initial recognition of resulting deferred tax assets and liabilities, in accordance with IAS 12. The objective of this research is to design a methodological procedure that allows the recognition and accounting of deferred taxes resulting from assets and liabilities for the determination of income tax. The GMLAB Clinical Laboratory was considered as the unit of analysis; a non-experimental research was applied, based on the historical-logical and inductive-deductive methods. The study showed that the preparation of the financial statements did not consider deductible values for deferred taxes, affecting the taxable income tax base.

Keywords : Tax system; Income tax; Fiscal regime; Tax regime; Financial statement.

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