Publicación:

Beneficios económicos de la planeación tributaria en el contexto colombiano

Resumen

The development of this research aimed to analyze the economic benefits of tax planning in the Colombian context, since many companies are unaware of the application strategies of tax planning and pay high tax burdens in a given time for not knowing the different benefits and incentives against the various taxes to be paid, which must be studied in current regulations according to the income-generating activity that can be accommodated. Evasion and the lack of a tax culture by taxpayers in the business sector is one of the most noticeable problems that generate an increase in taxpayer payments in the long, medium or short term. After identifying the problem, the study will be developed under a qualitative strategy with a descriptive design where the population sample was taken in 20 documents out of a total of 15,700 reviews, from which it was possible to conclude that tax planning offers organizations the benefits granted by law, contributing what is fair to the state, achieving a reduction in taxes, a fact that can be seen reflected in the maximization of the cash flow during the taxable period, helping to generate tax benefits.