Planificación Tributaria para la Compañía Plásticos del Litoral, Plastlit S.A. Periodo 2018
No hay miniatura disponible
Fecha
2019
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo se enfoca en elaborar la Planificación Tributaria para la compañía Plastlit, S.A. Periodo 2018, para lo cual se realiza un análisis comparativo entre los tres últimos periodos registrados, es decir 2015 – 2017. La principal problemática abordada es la falta de control sobre el Impuesto a la Salida de Divisas, por lo que los valores por conceptos de créditos tributarios han aumentado progresivamente y no han sido objeto de devolución, lo cual significó para la empresa el no retorno del efectivo que se desembolsó al momento de pagar el impuesto. El diseño de la investigación es no experimental, con dos variables de estudio, la Planificación Tributaria del ISD y el Rendimiento Financiero, para el análisis de estas variables se emplearon como técnicas de investigación la entrevista estructurada y la observación sin intervinientes aplicada a los estados financieros de la empresa, llegando a ser una investigación de campo e histórica.
The present work focuses on elaborating the Tax Planning for the company Plastlit, S.A. Period 2018, for which a comparative analysis is made between the last three periods recorded, that is, 2015 - 2017. The main problem addressed is the lack of control over the Foreign Exchange Exit Tax, so the values for tax credits concepts have increased progressively and have not been subject to refund, which meant the company did not return cash. that was disbursed at the time of paying the tax. The research design is non-experimental, with two study variables, ISD Tax Planning and Financial Performance, for the analysis of these variables were used as research techniques structured interview and observation without intervening applied to the financial statements of the company, becoming a field and historical investigation.
The present work focuses on elaborating the Tax Planning for the company Plastlit, S.A. Period 2018, for which a comparative analysis is made between the last three periods recorded, that is, 2015 - 2017. The main problem addressed is the lack of control over the Foreign Exchange Exit Tax, so the values for tax credits concepts have increased progressively and have not been subject to refund, which meant the company did not return cash. that was disbursed at the time of paying the tax. The research design is non-experimental, with two study variables, ISD Tax Planning and Financial Performance, for the analysis of these variables were used as research techniques structured interview and observation without intervening applied to the financial statements of the company, becoming a field and historical investigation.
Descripción
Palabras clave
PLANIFICACIÓN, LIQUIDEZ, RENTABILIDAD, CONTROL