No presenta resumen

En el presente artículo se analiza qué tanta influencia debería tener realmente las normas contables en la determinación de la renta neta imponible y, por ende, qué tanta inestabilidad debería realmente ocasionar las modificaciones que se realicen sobre las mismas en la determinación del Impuesto a la Renta Empresarial.Para ello, se verá cuál es la influencia de la contabilidad en la determinación del Impuesto a la Renta Empresarial. Asimismo, se realizará un análisis de la naturaleza jurídica de las Normas Internacionales de Contabilidad y su uso como fuente normativa en el Impuesto a la Renta.

Corporate Social Responsibility (CSR) is a way of doing business that assumes a more active role in relation to everyone involved in such activity and to anyone who could be affected in anyway by it. Thus, the corporation becomes an agent who must adopt principles and policies for all of its activities, not only to prevent negative consequences but also to obtain larger benefits for its workers, shareholders, neighbors, community, among others.This paper analyses if the expenses on CSR are tax deductible for Income Tax purposes, focusing mainly in what is referred to as social and environmental expenses, which are the ones that demand the most resources.

The present paper will analyze the influence that financial standards on the determination of taxable income and, hence, how much instability should cause its modification on corporate taxation.For that purpose, it will show the influence of accounting on corporate taxation determination. Also, it will analyze the legal nature of international financial standards, and its use as legal source in income taxation.

La Responsabilidad Social Corporativa (RSC) es una forma de realizar actividades empresariales asumiendo un rol más activo en relación a todos aquellos que forman parte de dicha actividad y de aquellos que pueden verse afectados de otra manera por las mismas. Así la empresa pasa a ser un actor que debe adoptar principios y políticas que acompañen a todas sus actividades no sólo para que no tengan consecuencias adversas, sino para que las mismas tengan mayores beneficios para sus trabajadores, accionistas, vecinos, comunidad, entre otros.En el artículo se analiza si los Gastos de responsabilidad social son deducibles para fines del Impuesto a la Renta, enfocándonos principalmente en los denominados gastos sociales y ambientales que son los que mayores recursos demandan.

No presenta resumen

No presenta resumen

The present paper will analyze the influence that financial standards on the determination of taxable income and, hence, how much instability should cause its modification on corporate taxation.For that purpose, it will show the influence of accounting on corporate taxation determination. Also, it will analyze the legal nature of international financial standards, and its use as legal source in income taxation.

Corporate Social Responsibility (CSR) is a way of doing business that assumes a more active role in relation to everyone involved in such activity and to anyone who could be affected in anyway by it. Thus, the corporation becomes an agent who must adopt principles and policies for all of its activities, not only to prevent negative consequences but also to obtain larger benefits for its workers, shareholders, neighbors, community, among others.This paper analyses if the expenses on CSR are tax deductible for Income Tax purposes, focusing mainly in what is referred to as social and environmental expenses, which are the ones that demand the most resources.