Evaluation of tax planning strategies for commercial sector companies in Ecuador [Evaluación de estrategias de planificación fiscal para empresas del sector comercial en Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.157Keywords:
financial resources, financial audit, technologyAbstract
Tax planning refers to the search for legal methods and alternatives to mitigate the impact of taxes on companies or individuals. The objective of the research is to analyse tax planning strategies for companies in the commercial sector in Ecuador. The research focused on a descriptive perspective with a cross-sectional purpose, addressing the topic at a single point in time. Forty-seven percent of respondents indicated that the changes have negatively affected their business, while only about 36% indicated a positive impact. Lack of familiarity may represent a barrier to optimising the tax situation of companies, underlining the importance of improving access to tax information and advice.
Downloads
References
Buestán-Barrera, Ana Lucía, & Narváez-Zurita, Cecilia Ivonne. (2024). Programas de educación tributaria para fomentar la comprensión del impuesto al valor agregado en la sociedad [Tax education programs to promote understanding of value added tax in society]. Conrado, 20(96), 32-45.
Calderón-Corredor, Zulema. (2020). Economía de plataforma y fiscalidad: estrategias para un cumplimiento tributario sostenible [Platform economy and taxation: strategies for sustainable tax compliance]. Ius et Praxis, 26(3), 1-22. https://dx.doi.org/10.4067/S0718-00122020000300001
Caro-Arroyo, J. M. (2020). Los modelos de tributación en Latinoamérica y su incidencia en la desigualdad [Taxation models in Latin America and their impact on inequality]. Revista Científica General José́ María Córdova, 18(31), 675–706. https://doi.org/10.21830/19006586.583
Guillín-Llanos, Ximena Minshely, Elizondo Saltos, Adolfo, & Cárdenas Zea, Miriam Patricia. (2022). Análisis del impacto financiero del régimen impositivo para microempresas: estudio de caso empresa comercial, Ecuador [Analysis of the financial impact of the tax regime for micro enterprises: case study commercial company, Ecuador]. Revista Universidad y Sociedad, 14(2), 361-368.
Huamán, M. (2017). Planificación fiscal para reducir las contingencias tributarias en una empresa eléctrica, 2017 [Tax planning to reduce tax contingencies in an electricity company, 2017]. Universidad Norbert Wiener. https://hdl.handle.net/20.500.13053/1171
Lucas, E. (2021). Planificación tributaria como herramienta de control [Tax planning as a control tool]. https://repositorio.uleam.edu.ec/handle/123456789/4253
Pinilla-Rodríguez, D. E., Jiménez Aguilera, J. de D., & Montero-Granados, R. (2015). Descentralización fiscal en América Latina. Impacto social y determinantes [Fiscal decentralisation in Latin America. Social impact and determinants]. Investigación Económica, 73(289). https://doi.org/10.1016/S0185-1667(15)30004-7
Rossignolo, Darío Alejandro. (2017). El esfuerzo fiscal en los países de América Latina y el Caribe [Fiscal effort in the countries of Latin America and the Caribbean]. Revista Finanzas y Política Económica, 9(2), 215-247. https://doi.org/10.14718/revfinanzpolitecon.2017.9.2.2
Ruiz-Salgado, M. V., Sanandrés-Álvarez, L. G., & Ruiz Salgado, M. A. (2023). Planificación tributaria como herramienta eficaz para la maximización de los beneficios fiscales y económicos [Tax planning as an effective tool for maximising tax and economic benefits]. Revista Científica Arbitrada Multidisciplinaria PENTACIENCIAS, 5(2), 477–496.
Sierra-Romero, Gustavo Adolfo. (2018). Política fiscal y su incidencia en la gestión de las empresas de tipo familiar en Colombia [Fiscal policy and its incidence in the managment of family business in Colombia]. Tec Empresarial, 12(1), 39-49. https://dx.doi.org/10.18845/te.v12i1.3570
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Copyright: 2024 By the authors. This article is open access and distributed under the terms and conditions of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license. https://creativecommons.org/licenses/by-n
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
CC BY-NC-SA : This license allows reusers to distribute, remix, adapt and build upon the material in any medium or format for non-commercial purposes only, and only if attribution is given to the creator. If you remix, adapt or build upon the material, you must license the modified material under identical terms.
OAI-PMH URL: https://rperspectivasinvestigativas.org/index.php/multidiscipinaria/oai