Financial Accounting 4.0 and challenges in Higher Education Institutions in Ecuador [Contabilidad Financiera 4.0 y desafíos en las Instituciones de Educación Superior del Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.158Keywords:
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.
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