Some reflections on the interrelation between accounting standards and tax regulations. Ecuador Case

Authors

  • Julia Ileana Deas Albuerne University of Habana
  • Carlos Alberto Paredes Paredes Santiago de Guayaquil Catholic University

Abstract

The work addresses some reflections on the interrelationships between accounting and tax regulations, particularly in Ecuador, revealing the relationship between Accounting and taxes that has manifested itself since its inception. The study recognizes the need to harmonize accounting and tax regulations; as well as, the acceptance that IAS 12 Deferred Tax must have by control entities of taxes. JEL Code: E62 - Fiscal Policy; spending, investment and public finances; Tax and Accounting M41

Author Biographies

Julia Ileana Deas Albuerne, University of Habana

Doctora en Ciencias Económicas. Licenciada en Control Económico Master en Contabilidad en la Universidad de La Habana. Vicerectora Económica de La Universidad de La Habana. Es vicepresidenta del Comité de Normas Cubanas de Contabilidad y Presidenta de la Sociedad de Contabilidad de la Asociación Nacional de Economistas y Contadores de Cuba. Miembro del tribunal permanente para la defensa del Grado Científico de Doctor en Ciencias Contables y Financieros. Ha recibido reconocimientos por su trayectoria en la Educación Superior. Profesora Titular.

Carlos Alberto Paredes Paredes, Santiago de Guayaquil Catholic University

Master en Ciencias Economías y Gestión Empresarial, Máster en Educación Superior en la Universidad Católica Santiago de Guayaquil, Contador Público Autorizado en la Universidad de Guayaquil, Profesor representante alterno de la Facultad de Economía en la Universidad Católica Santiago de Guayaquil, Coordinador del área de Contabilidad y Finanzas de la Escuela de Gestión Empresarial Internacional de la Facultad de Economía en la Universidad Católica Santiago de Guayaquil, Elaboración de las Guías didáctica de Contabilidad I, y Contabilidad de Costos I y II, Profesor Principal, Coordinador contable del Grupo Pharmatique, Presidente Ejecutivo de la Compañía Asesorar’Ec Cía. Ltda.

References

Asamblea Nacional. (2007). LRTI Sustituido por el Art. 57 de la Ley s/n R.O. 242-S 29/dic/2007. Quito - Ecuador: La Gaceta.

Asamblea Nacional. (2008). Constitución de la República del Ecuador. Montecristi - Portoviejo: La Gaceta.

Asamblea Nacional. (2009). Código Tributario. Quito - Ecuador: La Gaceta.

Asamblea Nacional. (2009). LRTI Sustituido por el art. 2 de la Ley s/n R.O. 94-S del 23/dic/2009. Quito - Ecuador: La Gaceta.

Asamblea Nacional. (2015). LRTI Agregado por n.m. 1 art. 5 Ley s/n R.O. 405-S 29/dic/2014. Quito - Ecuador: Gaceta.

Congreso Nacional. (2004). Ley de régimen tributario interno - Codificación 2004-026 R.O: 463-S 17/oct/2004. Guayaquil - Ecuador: La Gaceta.

Deloitte. (2014). Guía Rápida IFRS (Normas internacionales de información financiera). Guayaquil - Ecuador.

Hernández Esteve, E. (05 de 2017). https://www.revistadelibros.com/articulos/la-historia-de-la-contabilidad. Recuperado el 07 de 05 de 2017, de https://www.revistadelibros.com/articulos/la-historia-de-la-contabilidad.

Rueda Delgado, G. (2011). http://www.scielo.org.co/pdf/rfce/v19n1/v19n1a10.pdf. Obtenido de http://www.scielo.org.co/pdf/rfce/v19n1/v19n1a10.pdf.

Sanchez López, O., Sotelo, M. E., & Mota Parra, M. J. (2008). Introducción a la contaduría (Primera Edición ed., Vol. 1). (P. M. Rosas, Ed.) California - Estados Unidos, Naucalpan, México, 2008: Pearson Educación. Recuperado el 7 de 05 de 2017

Sanz Santoria, C. J. (2015). El medio ambiente y la contabilidad.

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Published

30-06-2018

How to Cite

Deas Albuerne, J. I., & Paredes Paredes, C. A. (2018). Some reflections on the interrelation between accounting standards and tax regulations. Ecuador Case. Cuban Magazine of Finance and Prices, 2(2), 80–87. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/08_V2N22018_JIDA

Issue

Vol. 2 No. 2 (2018): abril - junio

Section

Research articles

License

Copyright (c) 2018 Julia Ileana Deas Albuerne, Carlos Alberto Paredes Paredes

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