Contabilidad y Negocios. Vol. 04 Núm. 07 (2009)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/175927

Tabla de Contenido
Editorial
  • Editorial Díaz Becerra, Oscar; 3-4

    • Tributación
  • Alcances del principio de causalidad en el impuesto a la renta empresarial Durán Rojo, Luis; 5-16
  • Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial Santiváñez Guarniz, Juan; 17-22

    • Banca y Finanzas
  • Valoración de empresas: en busca del precio justo Narváez Liceras, Alejandro; 23-30

    • Auditoría
  • Las instituciones supremas de auditoría y las iniciativas de anticorrupción Murphy, David S; 31-38

    • Administración
  • Las compras verdes, una práctica sustentable y ecológica: posibilidad de su aplicación en el Perú García Paz, Jorge; 39-52
  • Política jurisdiccional y administración Hernando Nieto, Eduardo; 53-58

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      Sobre la causalidad de los gastos deducibles para efectos del impuesto a la renta. Un enfoque empresarial
      (Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Santiváñez Guarniz, Juan
      The fiscal charges of the income tax state that if we want to consider an expense as deductible it must fulfill the causality principle, apart from that, they state rules that expenses are necessary to generate income and fulfill the criterion of reasonable expenses, majority among others.Showing that an expense is a necessity is a complicated task that in many cases will force — the person to determine that necessity — to examine internal aspects of the company, as business strategies, internal policies, etc. Apart from the analytical complexity of these topics, there will be the subjective aspect from the point of view of the outside observer.This article pretends to show the difficulty to decide if an expense is necessary or not, through the analysis of a real case where the tax system denies expenses of a taxpayer because they were not considered necessary for that kind of business.
    • No hay miniatura disponible
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      Alcances del principio de causalidad en el impuesto a la renta empresarial
      (Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Durán Rojo, Luis
      The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle.