La planificación tributaria en el tratamiento del impuesto a la renta en compañías de taxis
Fecha
2024-03
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Universidad de Otavalo
Resumen
La planificación tributaria es crucial para cualquier tipo de empresa en el Ecuador, debido a que con una eficiente planificación tributaria logra optimizar la carga fiscal, con lo que se puede aprovechar las deducciones fiscales y otros incentivos disponibles para maximizar la rentabilidad empresarial. De ahí que la presente investigación tuvo como objetivo analizar la incidencia la planificación tributaria en el tratamiento del impuesto a la renta en compañías de taxis, para ello se utilizó un enfoque de tipo mixto ya que combina los enfoques cualitativo y cuantitativo para lograr la comprensión de manera integral y profunda el fenómeno estudiado, como tipos de investigación se consideró una investigación de campo, descriptiva y documental. La población de estudio fueron 2406 compañías de taxis legales registradas en la Superintendencia de Compañías, Valores y Seguros, como muestra se tomaron 25 compañías de taxis mediante un muestreo por conveniencia. Las técnicas de investigación fueron la encuesta, entrevista y análisis documental; y los instrumentos de recolección fueron cuestionarios con preguntas abiertas y cerradas y análisis financiero. Entre los principales resultados se encontró que la compañía de taxis mejora su liquidez al utilizar planificación tributaria, de la misma manera la prueba ácida mejora. Es decir, todos los indicadores son más altos al usar planificación tributaria lo que implica que ayuda a la estabilidad de la empresa, ya que se puede administrar e invertir en el negocio
mediante la reducción de carga impositiva. Por lo tanto, se concluye que la planificación tributaria en el tratamiento del impuesto a la renta en compañías de taxis es crucial para garantizar que las estrategias sean efectivas, legales y alineadas con los objetivos financieros de la empresa. Esto contribuye a la eficiencia fiscal y al cumplimiento normativo adecuado
Tax planning is crucial for any type of company in Ecuador, because with efficient tax planning it is possible to optimize the tax burden, thus taking advantage of tax deductions and other incentives available to maximize business profitability. Hence, the objective of this research was to analyze the incidence of tax planning in the treatment of income tax in cab companies, for which a mixed approach was used, since it combines qualitative and quantitative approaches to achieve a comprehensive and deep understanding of the phenomenon studied, as types of research, a field, descriptive and documentary research was considered. The study population consisted of 2406 legal cab companies registered with the Superintendence of Companies, Securities and Insurance, and 25 cab companies were sampled by convenience sampling. The research techniques were survey, interview and documentary analysis; and the collection instruments were questionnaires with open and closed questions and financial analysis. Among the main results it was found that the cab company improves its liquidity by using tax planning, in the same way the acid test improves. In other words, all indicators are higher when using tax planning, which implies that it helps the company's stability, since it can manage and invest in the business by reducing the tax burden. Therefore, it is concluded that tax planning in the treatment of income tax in cab companies is crucial to ensure that the strategies are effective, legal and aligned with the financial objectives of the company. This contributes to tax efficiency and proper regulatory compliance.
Tax planning is crucial for any type of company in Ecuador, because with efficient tax planning it is possible to optimize the tax burden, thus taking advantage of tax deductions and other incentives available to maximize business profitability. Hence, the objective of this research was to analyze the incidence of tax planning in the treatment of income tax in cab companies, for which a mixed approach was used, since it combines qualitative and quantitative approaches to achieve a comprehensive and deep understanding of the phenomenon studied, as types of research, a field, descriptive and documentary research was considered. The study population consisted of 2406 legal cab companies registered with the Superintendence of Companies, Securities and Insurance, and 25 cab companies were sampled by convenience sampling. The research techniques were survey, interview and documentary analysis; and the collection instruments were questionnaires with open and closed questions and financial analysis. Among the main results it was found that the cab company improves its liquidity by using tax planning, in the same way the acid test improves. In other words, all indicators are higher when using tax planning, which implies that it helps the company's stability, since it can manage and invest in the business by reducing the tax burden. Therefore, it is concluded that tax planning in the treatment of income tax in cab companies is crucial to ensure that the strategies are effective, legal and aligned with the financial objectives of the company. This contributes to tax efficiency and proper regulatory compliance.
Descripción
Palabras clave
Tributación, Planificación, Empresa, Normativa
Citación
Morales, R. I., Tufiño, D. de los A. (2024). La planificación tributaria en el tratamiento del impuesto a la renta en compañías de taxis. Maestría En Contabilidad Y Finanzas Con Mención En Gestión Fiscal, Financiera Y Tributaria. Universidad de Otavalo