INCOME TAXATION BY CASH FLOWS PERFORMED
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REAd (Porto Alegre. Online) |
Texto Completo: | https://seer.ufrgs.br/index.php/read/article/view/39179 |
Resumo: | As the average term of sales receipt of companies are greater than the term for payments of taxes, can occur difficulties in the working capital management in function of the imbalance between the moment of the revenue recognition, with the consequent taxation of the profit, and its receipt. On average, the necessary cash for the payment of the tax not yet was generated by the sales receipt. In function of problems as the imbalance of the moment of the recognition of the prescription enters, with the consequent taxation of the profit, and its act of receiving, this paper looks for to analyze if the cash flows have correspondence with profit and income and can be used as taxation base. It was verified that only the flows that represent addition to the patrimony of the investor are that they have correspondence with income, and are they who could be taxed. As result of this, an accounting model of verification of the taxable flows of cash was elaborated, also with the recognition of the inflationary effect. It was demonstrated that all the entrances of cash generated by the asset or proceeding from its accomplishment must be taxed and that all the exits of cash necessary to pay an acquired asset must be deductible, as well as the payments of interests generated for the liabilities. Any values are also taxable that involve the reduction of an active not-cash with counterpart in an account of Equity, and deductible the contrary operations. The inflationary effect on the cash also must be deductible, as well as must be taxed the inflationary gains with indebtedness of third. |
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INCOME TAXATION BY CASH FLOWS PERFORMEDLA TRIBUTACIÓN DE LA RENTA POR FLUJOS DE CAJERO REALIZADOSA TRIBUTAÇÃO DA RENDA POR FLUXOS DE CAIXA REALIZADOSTributação da rendaFluxos de caixa realizadosModelo de tributaçãoAdministração do Capital de GiroContabilidade tributáriaIncome taxationRealized cash flowsModel of taxationWorking Capital ManagementTax accountingTributación de la rentaFlujos de cajero realizadosModelo de tributaciónAdministración del Capital de DirijoContabilidad tributariaAs the average term of sales receipt of companies are greater than the term for payments of taxes, can occur difficulties in the working capital management in function of the imbalance between the moment of the revenue recognition, with the consequent taxation of the profit, and its receipt. On average, the necessary cash for the payment of the tax not yet was generated by the sales receipt. In function of problems as the imbalance of the moment of the recognition of the prescription enters, with the consequent taxation of the profit, and its act of receiving, this paper looks for to analyze if the cash flows have correspondence with profit and income and can be used as taxation base. It was verified that only the flows that represent addition to the patrimony of the investor are that they have correspondence with income, and are they who could be taxed. As result of this, an accounting model of verification of the taxable flows of cash was elaborated, also with the recognition of the inflationary effect. It was demonstrated that all the entrances of cash generated by the asset or proceeding from its accomplishment must be taxed and that all the exits of cash necessary to pay an acquired asset must be deductible, as well as the payments of interests generated for the liabilities. Any values are also taxable that involve the reduction of an active not-cash with counterpart in an account of Equity, and deductible the contrary operations. The inflationary effect on the cash also must be deductible, as well as must be taxed the inflationary gains with indebtedness of third.Como los plazos medianos de recibimiento de ventas de las empresas son mayores que los plazos para pagos de los tributos, pueden ocurrir dificultades en la gestión del capital de giro en función de la desfase entre el momento del reconocimiento de la receta, con la consecuente tributación del lucro, y su recibimiento. En promedio, el cajero necesario para el pago del tributo todavía no fue generado por el recibimiento de las ventas. Este artículo busca analizar si los flujos de cajero tienen correspondencia con el lucro y la renta y pueden ser utilizados como base de tributación. Se observó que sólo los flujos que representan plusvalía al patrimonio del inversionista es que tienen correspondencia con la renta, y son ellos que podrían ser tributados. Como resultado de eso, fue elaborado un modelo contable de cómputo de los flujos de cajero tributables, inclusive con el reconocimiento de los efectos inflacionistas. Fue demostrado que todas las entradas de cajero generadas por el activo o provenientes de su realización deben ser tributadas y que todas las salidas de cajero necesarias para pagar un activo adquirido deben ser deducibles, así como los pagos de intereses generados por los pasivos. Son también tributables cualesquiera valores que envuelvan la disminución de uno activo no-cajero con contrapartida en una cuenta de Patrimonio Neto, y deducibles las operaciones contrarias. El efecto inflacionista sobre el cajero, igualmente, debe ser deducible, así como deben ser tributados os lucros inflacionistas con endeudamiento de terceros.Como os prazos médios de recebimento de vendas das empresas são maiores que os prazos para pagamentos dos tributos, podem ocorrer dificuldades na gestão do capital de giro em função da defasagem entre o momento do reconhecimento da receita, com a conseqüente tributação do lucro, e o seu recebimento. Em média, o caixa necessário para o pagamento do tributo ainda não foi gerado pelo recebimento das vendas. Este artigo procura analisar se os fluxos de caixa têm correspondência com o lucro e a renda e podem ser utilizados como base de tributação. Observou-se que apenas os fluxos que representam acréscimo ao patrimônio do investidor é que têm correspondência com a renda, e são eles que poderiam ser tributados. Como resultado disso, foi elaborado um modelo contábil de apuração dos fluxos de caixa tributáveis, inclusive com o reconhecimento dos efeitos inflacionários. Foi demonstrado que todas as entradas de caixa geradas pelo ativo ou provenientes de sua realização devem ser tributadas e que todas as saídas de caixa necessárias para pagar um ativo adquirido devem ser dedutíveis, assim como os pagamentos de juros gerados pelos passivos. São também tributáveis quaisquer valores que envolvam a diminuição de um ativo não-caixa com contrapartida em uma conta de Patrimônio Líquido, e dedutíveis as operações contrárias. O efeito inflacionário sobre o caixa, igualmente, deve ser dedutível, assim como devem ser tributados os ganhos inflacionários com endividamento de terceiros.Universidade Federal do Rio Grande do Sul2013-04-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionscientific articlearticulo científicoAvaliado pelos paresartigo científicoapplication/pdfhttps://seer.ufrgs.br/index.php/read/article/view/39179Electronic Review of Administration; Vol. 15 No. 1 (2009): Edição 62 - jan/abr 2009; 24-49Revista Electrónica de Administración; Vol. 15 Núm. 1 (2009): Edição 62 - jan/abr 2009; 24-49Revista Eletrônica de Administração; v. 15 n. 1 (2009): Edição 62 - jan/abr 2009; 24-491413-23111980-4164reponame:REAd (Porto Alegre. Online)instname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/read/article/view/39179/25041Hiroshi Nakao, SílvioAssaf Neto, Alexandreinfo:eu-repo/semantics/openAccess2014-02-12T16:59:32Zoai:seer.ufrgs.br:article/39179Revistahttp://seer.ufrgs.br/index.php/read/indexPUBhttps://seer.ufrgs.br/read/oaiea_read@ufrgs.br1413-23111413-2311opendoar:2014-02-12T16:59:32REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
INCOME TAXATION BY CASH FLOWS PERFORMED LA TRIBUTACIÓN DE LA RENTA POR FLUJOS DE CAJERO REALIZADOS A TRIBUTAÇÃO DA RENDA POR FLUXOS DE CAIXA REALIZADOS |
title |
INCOME TAXATION BY CASH FLOWS PERFORMED |
spellingShingle |
INCOME TAXATION BY CASH FLOWS PERFORMED Hiroshi Nakao, Sílvio Tributação da renda Fluxos de caixa realizados Modelo de tributação Administração do Capital de Giro Contabilidade tributária Income taxation Realized cash flows Model of taxation Working Capital Management Tax accounting Tributación de la renta Flujos de cajero realizados Modelo de tributación Administración del Capital de Dirijo Contabilidad tributaria |
title_short |
INCOME TAXATION BY CASH FLOWS PERFORMED |
title_full |
INCOME TAXATION BY CASH FLOWS PERFORMED |
title_fullStr |
INCOME TAXATION BY CASH FLOWS PERFORMED |
title_full_unstemmed |
INCOME TAXATION BY CASH FLOWS PERFORMED |
title_sort |
INCOME TAXATION BY CASH FLOWS PERFORMED |
author |
Hiroshi Nakao, Sílvio |
author_facet |
Hiroshi Nakao, Sílvio Assaf Neto, Alexandre |
author_role |
author |
author2 |
Assaf Neto, Alexandre |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Hiroshi Nakao, Sílvio Assaf Neto, Alexandre |
dc.subject.por.fl_str_mv |
Tributação da renda Fluxos de caixa realizados Modelo de tributação Administração do Capital de Giro Contabilidade tributária Income taxation Realized cash flows Model of taxation Working Capital Management Tax accounting Tributación de la renta Flujos de cajero realizados Modelo de tributación Administración del Capital de Dirijo Contabilidad tributaria |
topic |
Tributação da renda Fluxos de caixa realizados Modelo de tributação Administração do Capital de Giro Contabilidade tributária Income taxation Realized cash flows Model of taxation Working Capital Management Tax accounting Tributación de la renta Flujos de cajero realizados Modelo de tributación Administración del Capital de Dirijo Contabilidad tributaria |
description |
As the average term of sales receipt of companies are greater than the term for payments of taxes, can occur difficulties in the working capital management in function of the imbalance between the moment of the revenue recognition, with the consequent taxation of the profit, and its receipt. On average, the necessary cash for the payment of the tax not yet was generated by the sales receipt. In function of problems as the imbalance of the moment of the recognition of the prescription enters, with the consequent taxation of the profit, and its act of receiving, this paper looks for to analyze if the cash flows have correspondence with profit and income and can be used as taxation base. It was verified that only the flows that represent addition to the patrimony of the investor are that they have correspondence with income, and are they who could be taxed. As result of this, an accounting model of verification of the taxable flows of cash was elaborated, also with the recognition of the inflationary effect. It was demonstrated that all the entrances of cash generated by the asset or proceeding from its accomplishment must be taxed and that all the exits of cash necessary to pay an acquired asset must be deductible, as well as the payments of interests generated for the liabilities. Any values are also taxable that involve the reduction of an active not-cash with counterpart in an account of Equity, and deductible the contrary operations. The inflationary effect on the cash also must be deductible, as well as must be taxed the inflationary gains with indebtedness of third. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-04-22 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion scientific article articulo científico Avaliado pelos pares artigo científico |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/39179 |
url |
https://seer.ufrgs.br/index.php/read/article/view/39179 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/read/article/view/39179/25041 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
publisher.none.fl_str_mv |
Universidade Federal do Rio Grande do Sul |
dc.source.none.fl_str_mv |
Electronic Review of Administration; Vol. 15 No. 1 (2009): Edição 62 - jan/abr 2009; 24-49 Revista Electrónica de Administración; Vol. 15 Núm. 1 (2009): Edição 62 - jan/abr 2009; 24-49 Revista Eletrônica de Administração; v. 15 n. 1 (2009): Edição 62 - jan/abr 2009; 24-49 1413-2311 1980-4164 reponame:REAd (Porto Alegre. Online) instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
REAd (Porto Alegre. Online) |
collection |
REAd (Porto Alegre. Online) |
repository.name.fl_str_mv |
REAd (Porto Alegre. Online) - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
ea_read@ufrgs.br |
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1799766202511261696 |