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Language: search.filters.language.SpanishSubject: search.filters.subject.Income tax

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    La Tasa efectiva y nominal del Impuesto a la Renta de las empresas que cotizan en la Bolsa de Valores de Lima para el período 2013-2023
    (Pontificia Universidad Católica del Perú, 2026-05-18)
    Differences in the accounting and taxable treatment of the income tax and differences between the nominal rate and the effective rate of the income tax paid by the non-financial entities have risen after adopting International Financial Reporting Standards (IFRS). The aim of this study is to identify the relationship between effective rate and the nominal rate of the income tax paid by companies listing in Lima Stock Exchange during 2013-2023. Analyzing the relationship between the effective rate and the nominal rate of the income tax is still crucial for governmental institutions and companies, especially in countries with no efficient, fair or stable tax systems. This is a quantitative approach with non-experimental, descriptive and longitudinal design. The sample includes entities listing in Lima Stock Exchange, which have implemented the IFRS from 2013 to 2023. Spearman’s rank correlation test was applied to determine the existence of general and sector correlation in the analyzed variable. An independent behavior of the analyzed variables was observed. Therefore, no correlation is evidenced, and the proposed thesis is rejected. Differences in the accounting and taxable treatment of companies’ income tax have arisen because of the adoption of the IFRS. Consequently, after applying Spearman’s rank correlation test, it is concluded that there is no correlation between the effective rate and the nominal rate of the income tax.
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