Tax evolution and its impact on comprehensive income

Abstract

Introduction: the present work carries out an analysis of the tax evolution and its affectation in the integral results of the companies, which are affected by the amount of tax impositions that the companies must pay, and that also affects their flow of working capital. Methodology: the research is of a qualitative, descriptive nature, being of a documentary type and establishing the information as a basis to establish the incidence of the tax burden in the affectation of the results and the cash flow. Objectives: to analyze the incidence of the tax imposition in the affectation of the integral results. Conclusions: the tax reforms on acquisitions and payments made to non-qualified taxpayers as special taxpayers, establishing a greater number of advance tax collectors, taxes that in the vast majority of cases are not consistent with the comprehensive results that companies show and much less with the cash flow that is seriously affected by the exit and payment of these collections.