La planificación tributaria como herramienta aceptada legalmente para preservar la rentabilidad empresarial

Abstract

In order to understand what tax planning is, it is important to define it as a strategic organizational tool, with the purpose of licit actions by taxpayers, whose initial objective is to seek the eradication of tax burdens, through the application of different strategies, with legal and legal content. In other words, it is an action aimed at increasing business profits, but this requires an organizational reconstruction, which allows you to minimize tax burdens. For this, the most recurring factors, within the profitability of a company, or financial sector, is the payment of taxes, as are the resources and their functionality, for that reason tax planning must be closely linked to the tax strategy, and thus becoming an action plan with outlined objectives. According to the indicated, this research was aimed at helping those who are immersed in the Business Sector, for study purposes, a detailed analysis will be made of what happens in the banana sector,within the economy in Ecuador, it is important to note that the decrease in volumes in export, represents a situation today. alarming, because this supposes a low in the tax perception. The main incentive that was granted by the banana sector, was the exemption of calculating and paying, the advance of the income tax, as indicated in article 27 of the Internal Tax Regime Law, it is estimated that the tariff will be up to 2% in terms of the value of invoicing in exports, which is why the present investigation arose.