Impacto financiero y fiscal del impuesto diferido según NIIF, en las pymes en Bogotá durante el periodo 2014-2015: Estudio caso

Abstract

The objective of the investigation was to determine the financial and tax impact of the deferred tax according to NIIF in the Pymes in Bogotá. As quantification techniques, quantitative techniques of descriptive statistics were used, in order to verify the research hypothesis, which mentioned: The financial and fiscal impact of the deferred tax according to NIIF in Pymes in Bogotá is negative for corporate income. Then, based on the analysis of the results of the investigation, it was possible to show that the deferred tax cannot be classified in any way as a tax benefit, but its recognition is based on two basic accounting principles: that of causation and Association of income, costs and expenses, as has been established in the development of this research; Is generated by temporary differences, between commercial profit and tax income, which are available to be reversed in future periods, of transactions that affect periods other than accounting profit and tax income.