This paper seeks to contribute, through discussion, to the issue of costs related to social responsibility, a matter that has recently gained importance. In that sense, our intention is to examine to what extent such costs meet the criterion of causation, a necessary requirement to be deductible. / El presente artículo pretende aportar, mediante el debate, altema de los gastos relacionados con la responsabilidad social, materia que ha tomado relevancia últimamente. En este artículo lo que pretendemos es observar hasta qué punto este tipo de gastos cumple con el criterio de causalidad, requisito necesario para que sea deducible.

This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.

This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.

This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not constitute deductible expenses for the calculation of the Peruvian Income Tax. Under such premises, we offer a civil analysis of the nature of such disbursements and later, cover the issue of their relation with the generation of taxable income for Income Tax purposes. / El presente artículo pretende efectuar un análisis jurídico de los recientes pronunciamientos de la Administración Tributaria, en el sentido que los pagos efectuados como consecuencia de transacciones extrajudiciales no resultan deducibles para efectos de la determinación del Impuesto a la Renta. Se trata pues, de un análisis de corte civil respecto de la real naturaleza de los desembolsos efectuados con ocasión de la celebración de una transacción extrajudicial, para luego abordar la problemática de su vinculación con la generación de rentas gravadas con elImpuesto a la Renta.

This thesis deals with the relationship between accounting and income tax. Attention is focused on tax deductible and tax non-deductible expenses. The work further describes how to transform profit before tax at the base of income tax. The thesis also deals with issues of current and deferred income tax. A practical example stated in conclusion of this thesis summarizes the knowledge mentioned in its theoretical part.

This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.

The diploma thesis deals with corporation income tax and its influence on accountancy according to the requirements of the Czech Republic. The theoretical part looks at first into accounting system and legal norms which provide for the system and then into accounting system of the Czech Republic and individual taxes within the system. A great part of the thesis deals with corporation income tax, taxpayers, tax period, the counting procedure of the tax and entering into accounts. The passages look into tax return, paying corporation income tax and last but not least the tax evasions which we can encounter in connection with the direct taxes. At the end of the thesis, there is a practical example which the theoretical knowledge is applied on.

This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.

El presente trabajo de investigación tiene como finalidad determinar el impacto que generará la aplicación de los gastos deducibles en bares, hoteles y restaurantes en la determinación del pago del impuesto a la renta de trabajo de los niveles socioeconómicos “B” y “C” de Lima Metropolitana del año 2019. Dado que este tipo de gastos, a partir de 2019, permiten deducir el pago del impuesto a la renta de trabajo según lo que indica el Decreto Supremo 248-2018-EF y los cuales serán explicados a detalle en los siguientes párrafos. Es así como, este trabajo de investigación se encuentra estructurado en 5 secciones. En el Capítulo I, Marco Teórico, se encontrarán las definiciones importantes y relevantes que el lector deberá considerar para tener un mejor entendimiento sobre el tema principal, posteriormente. En el Capítulo II, Plan de tesis, se describe el problema principal, los objetivos e hipótesis generales y específicos. En el Capítulo III, se presentó el tipo de investigación a aplicar en el trabajo y se determinó el tamaño de la muestra sujeta a un análisis de carácter cualitativo y cuantitativo. En el Capítulo IV, Desarrollo, se ejecutará la aplicación de los procedimientos planteados en el capítulo anterior y además de ello, se expondrá un caso práctico el cual permitirá sustentar el impacto de los gastos deducibles en bares, hoteles y restaurantes en la determinación del pago del Impuesto a la Renta. Finalmente, en el Capítulo V, Análisis de resultados, se revelan las conclusiones y recomendaciones producto del trabajo de investigación. / The purpose of this research work is to investigate the impact that will be generated by the application of deductible expenses in bars, hotels and restaurants in determining the payment of the labor income tax of the socioeconomic levels "B" and "C" of Lima Metropolitan because of that these new expenses applicable as of 2019 allow us to deduct the payment of the labor income tax as indicated in Supreme Decree 248-2018-EF and which will be explained in detail in the following paragraphs. This research work is structured in 5 sections. In Chapter I, Theoretical Framework, you will find important and relevant definitions that the reader should consider in order to have a better understanding of the main topic, later. In Chapter II, Thesis Plan, describes the main problem, the general and specific objectives and hypotheses. In Chapter III, the type of research to be applied at work was presented and the sample size was determined subject to a qualitative and quantitative analysis. In Chapter IV, Development, the application of the procedures outlined in the previous chapter will be executed and in addition to this, a practical case will be presented which will allow us to support the impact of deductible expenses in bars, hotels and restaurants in determining the Income Tax payment. Finally, in Chapter V, Analysis of results, the conclusions and recommendations of the research work are revealed. / Tesis

El presente trabajo de investigación tiene como finalidad proponer una Propuesta de Reforma de los Beneficios Tributarios de Rentas de Quinta Categoría para la Formalización Empresarial en Lima Metropolitana. Se fundamentó la investigación en base a la teoría, análisis, interpretación y aplicación de las normas tributarias, además, asegurando el cumplimiento de los principios constitucionales tributarios que hace posible diseñar una propuesta de modificación de la legislación tributaria viable en un futuro cercano. En el Capítulo I, corresponde al Marco Teórico, se encontrarán las principales definiciones y marco legal, además de un análisis comparativo en un contexto internacional tributario para el mejor entendimiento del tema principal. En el capítulo II, Plan de Investigación, se define el problema principal y secundarios, los objetivos e hipótesis generales y específicos. En el Capítulo III, se presenta la Metodología de Investigación a implementar, que es de carácter mixto, a través de un estudio cualitativo y cuantitativo. Además, se determinó el tamaño de la muestra. En el Capítulo IV, Desarrollo de la Investigación, a través del uso de los instrumentos planteados en el capítulo anterior y, se presenta la propuesta de reforma legislativa, el cual, permitirá sustentar la aplicación de los beneficios tributarios de renta de quinta categoría en la formalización empresarial. Finalmente, en el Capítulo V, Análisis de resultados, desarrollo de la propuesta y se presentan las conclusiones y recomendaciones del tema de investigación. / The present research work has a purpose to determine a Proposal for the Reform of Fifth Category Income Tax Benefits for Business Formalization in Lima Metropolitana. It was based on the investigation of the theory, analysis, interpretation and application of tax regulations, in addition, guarantee the fulfillment of the principles of taxable capacity, that makes possible to design a proposal for the modification of the tax legislation viable in a near future. In Chapter I, corresponding to the Theoretical Framework, the main definitions and legal framework will be found, as well as a comparative analysis in an international tax context for a better understanding of the main topic. In Chapter II, Research Plan, are defined the main and secondary problems, the objectives, and general and specific hypotheses. In Chapter III, the Research Methodology to be implemented is presented, which is of a mixed nature, through a qualitative and quantitative study. In addition, the sample size was determined. In Chapter IV, Research Development, using instruments raised in the previous chapter and, the legislative reform proposal is presented, which will allow supporting the application of the fifth category income tax benefits in the business formalization. Finally, in Chapter V, Analysis of results, development of the proposal and the conclusions and recommendations of the research topic are presented. / Tesis