Planificación tributaria para Veris Latinomedical S.A. periodo 2014 - 2017
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Se realizó una investigación en la empresa VERIS LATINOMEDICAL S.A. ubicado en la ciudad de Guayaquil donde la problemática que aborda es que no cuenta con una planificación tributaria eficiente que permita reducir los riesgos de aumentar la carga de impuestos por retrasos y sanciones, además de no desarrollar capacitaciones que ayuden al personal de contabilidad a ejercer mejores procedimientos que disminuyan posibles errores en la declaraciones de impuestos, cálculo para determinar el pago de impuestos, reglas para aplicar deducciones, entre otros, poniendo en riesgo la estructura financiera. Se desarrolló un marco teórico con el fin de realizar la fundamentación de teorías basadas en la planificación tributaria, principios tributarios, tributos, impuestos, entre otros aspectos que son importantes dentro de este tema. En la metodología se procedió a realizar un estudio sobre la situación de la empresa con respecto a la parte tributaria donde se realizaron encuestas y entrevistas al área de contabilidad y gerencia, así como un ficha de observación para recopilar más datos que ayuden a sustentar la problemática. En el capítulo cuatro se realizó el análisis de los resultados de la parte financiera donde se aplicaron la parte práctica bajo los beneficios tributarios, entre otras estrategias que fueron recomendadas conforme a los resultados de la investigación.
An investigation was carried out in the company VERIS LATINOMEDICAL S.A. located in the city of Guayaquil where the problem addressed is that it does not have an efficient tax planning that reduces the risks of increasing the tax burden due to delays and sanctions, as well as not developing training that helps accounting personnel to exercise better procedures that reduce possible errors in the tax returns, calculation to determine the payment of taxes, rules to apply deductions, among others, putting at risk the financial structure. A theoretical framework was developed in order to make the foundation of theories based on tax planning, tax principles, taxes, taxes, among other aspects that are important within this topic. In the methodology, a study was carried out on the situation of the company with respect to the tax part where surveys and interviews were carried out in the area of accounting and management, as well as an observation form to gather more data to help sustain the problem. . In chapter four the analysis of the results of the financial part where the practical part was applied under the tax benefits was carried out, among other strategies that were recommended according to the results of the investigation.
An investigation was carried out in the company VERIS LATINOMEDICAL S.A. located in the city of Guayaquil where the problem addressed is that it does not have an efficient tax planning that reduces the risks of increasing the tax burden due to delays and sanctions, as well as not developing training that helps accounting personnel to exercise better procedures that reduce possible errors in the tax returns, calculation to determine the payment of taxes, rules to apply deductions, among others, putting at risk the financial structure. A theoretical framework was developed in order to make the foundation of theories based on tax planning, tax principles, taxes, taxes, among other aspects that are important within this topic. In the methodology, a study was carried out on the situation of the company with respect to the tax part where surveys and interviews were carried out in the area of accounting and management, as well as an observation form to gather more data to help sustain the problem. . In chapter four the analysis of the results of the financial part where the practical part was applied under the tax benefits was carried out, among other strategies that were recommended according to the results of the investigation.
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Palabras clave
PLANIFICACION TRIBUTARIA, BENEFICIOS TRIBUTARIOS, TRIBUTOS E IMPUESTOS, CONTROL TRIBUTARIO