Proyecciones

International trends in the taxation of Cryptoasset transactions: The cases of Argentina, Spain, and Colombia

Marcos Zocaro — 2024-11-01

The present study will analyze current trends in the fiscal taxation concerning various economic transactions involving crypto-assets, with emphasis on the regulations in Argentina, Colombia, and Spain. These countries have observed in recent years, their respective tax authorities have issued opinions on the subject.

Sustainability and performance

Natalia Lorena Cohen — 2024-10-04

An organization's performance in the society in which it operates and its impact on the environment has become a critical part of measuring its overall performance. In part, this reflects a growing recognition of the need to ensure healthy ecosystems, social equity, and good governance. That is why organizations are increasingly required to make their actions transparent and publish their social responsibility policies and activities.

The justification for the sustainable strategy is based on the fact of having limited natural resources, which can cause economic, ecological, and social problems due to the demand for them.

This article aims to understand and analyse sustainability as a corporate strategy. To do this, a bibliographic review of articles published in high-impact scientific journals was carried out.

Having a strong and visible "Social Responsibility" strategy gives organizations an advantage in differentiating themselves from competitors and attracting consumers who prefer companies committed to social and environmental well-being. It is a continuous commitment rooted in the corporate culture that calls for a wide participation of interested collaborators and users.

Study of the communication of sustainability in uruguayan public companies through the social network Twitter

Aiblis Vidal — 2024-11-01

The communication of sustainability practices is one of the current demands of interest groups to organizations. This research aimed to analyze the sustainability communication in public companies in Uruguay, through the social network Twitter. To do this, the frequency of use of employment of 129 terms related to sustainability was analyzed in a total of 16,988 tweets and retweets corresponding to the 10 public companies with Twitter accounts (representing 71% of the total). It was found that large companies, those that belong to the productive sector and those that do not have competence in their activity, are communicate mostly their actions of social responsibility, making known mainly general topics related to sustainability.

A proposal for Accrual-Based Accounting in the Tax Administration for the Value Added Tax

Sergio Miguel Hauque — 2024-11-01

The article presents a novel method for addressing the accounting registration of Value Added Tax (VAT) in the Public Sector. This proposal stands out for its focus on adopting an accrual basis, which allows for more effective control of the tax derived from the invoices issued by VAT payers. By recording the tax’s entire history from origin to application, detailed tracking and continuous verification are facilitated, thereby enhancing the transparency and efficiency of the process.

One of the main advantages of this proposal is its ability to distinguish between taxable events that generate accrued resources and those that simply involve non-revenue variations of public assets. This is crucial for controlling potential fraudulent practices by taxpayers and streamlining the pre-refund tax control process.

The study acknowledges the inherent challenges in the accounting treatment of taxes in the public sphere, especially regarding recording them in the period when the taxable event occurs, as opposed to using simplified recording systems. In this regard, it highlights the importance of disaggregating tax revenues to better understand the so-called "tax gap," which includes not only accrued taxes but also associated costs of evasion.

The article provides a review of relevant literature and regulations, emphasizing the use of the "design by analogy" method to formulate this registration proposal. A detailed design of the registrations to be carried out is presented in the main chapter, along with an appendix containing the manual of accounts to be used. Thus, the advantages of accounting registration of VAT under the full accrual system are emphasized, leveraging new technologies to improve information transmission between taxpayers and agencies. In the conclusions, the study's contributions are summarized, and significant areas for future research are proposed.

Editorial Nº 19

María Laura Catani — 2024-11-01