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Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo

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  • Martínez Vargas, Julián

Abstract

Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal.

Suggested Citation

  • Martínez Vargas, Julián, 2015. "Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 68-77.
    • Handle: RePEc:eee:spacre:v:18:y:2015:i:1:p:68-77
    DOI: 10.1016/j.rcsar.2014.03.006
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    References listed on IDEAS

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    1. Gupta, Sanjay & Newberry, Kaye, 1997. "Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data," Journal of Accounting and Public Policy, Elsevier, vol. 16(1), pages 1-34.
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    4. Julie Collins & Douglas Shackelford, 1995. "Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 55-83, February.
    5. Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Presión fiscal; Tipo impositivo efectivo; Contabilización del impuesto sobre beneficios; Tax burden; Average effective tax rate; Accounting for income tax;
    All these keywords.

    JEL classification:

    • C20 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C20 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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