Propuesta metodológica para utilizar los escudos fiscales en la planificación tributaria de la empresa de consolidación y desconsolidación de carga.

Abstract

Any business created for tax purposes becomes a taxable person or taxpayer of the State, and therefore, to exercise its economic activity it will have with it the responsibility of paying taxes to the active subject or creditor entity, administered by the Internal Revenue Service, Municipalities, Provincial Councils, or any entity deserving of the tax. Companies within their administrative process need to establish a correct determination of tax obligations, to achieve compliance within the appropriate deadlines and stipulated in current tax regulations. This methodological proposal aims to encourage an assertive tax culture in the company de consolidation y deconsolidation de carga linking all the functional areas of the company and thus achieve a considerable reduction in the tax burden in three accounting accounts being able to establish that after the implementation of tax planning it was determined that the The taxable profit presented by the company in form 101 is a tax caused by $ 5,147.99, however, the application of tax incentives would result in a tax $ 3,863.10 promoting a saving of $ 1,284.88, that is, these resources equivalent to 24.96% could be used by the company to cover any other type of operating expense or to solve the cash flow.