El Registro de los Recursos Tributarios del Sector Público: Campo de Prueba para la Armonización entre la Micro y la Macrocontabilidad

Abstract

This paper is part of an investigation program related to accounting information on Public Sector tax revenues. Nowadays, public microaccounting in Argentina is facing problems in order to modify criteria regarding tax revenues time of recording, trying to move from cash basis to full accrual. Although the author recognizes differencies between Macro and Microaccounting. He also considers that both areas may profit from concepts developed by the other field. In its final part the paper includes, after a theoretical review, a numeric example to analyse differencies among three "time of recording" alternatives: 1) when the taxation event occurs (full accrual basis) 2) due for payment 3) cash basis. The aim of the article is to participate in the discussion process among Argentina´s Public Microaccounting experts in order to provide better information for the Public Sector and the Civil Society about revenues that amounts more than one third of the Argentinian GDP.