La planificación tributaria y su impacto en el presupuesto anual 2013 de la empresa Compuventas, de propiedad del Ing. Cesar Armando Cuzco Jiménez, de la ciudad de El Guabo

Businesses in Ecuador currently exist in an atmosphere charged with taxes due to recent changes that have been made to the rules relating to taxation, this can be seen in some cases as positive changes and otherwise as negative because reducing the profits of the entities engaged in economic activities. This can be controlled or rather provided with a tax planning which collect information necessary and sufficient to have knowledge in this way ahead of all the expenses that the company will have to make because of taxes. Tax planning is a tool consisting of a set of legitimate legal instruments designed to maximize the efficient investment of resources by means of reducing the tax burden for optimal admissible within the options contemplated in the existing legal system at home . Consequently, tax planning seeks to prevent, avoid or delay the occurrence of the taxable event, in order to reduce or defer the tax burden on taxpayers as much as possible according to the law. So this way the present research aims to inform the taxpayer in a timely and effective way of how they can do their taxes in a timely manner and without delay. To meet this objective the thesis has been developed in five chapters which are detailed below: Chapter I: This chapter is divided into: The problem, formulation research topic, justification and finally the millennium. Chapter II: The second chapter details the theoretical framework, which is essential to have a focus on the subject that includes a tax planning as well as the description of the area of activity and influence of the company in the business context and canton El Guabo. XVI; Chapter III: Methodology in this chapter, the various techniques selected for the research process, as well as the universe on which the research instruments are explained apply. Chapter IV: Here he analyzes and interpretations of research results in it are the qualitative results of applied research tools, as well as its conclusions and recommendations are made. Chapter V: In this chapter the proposal, which is structured in order to solve the problems encountered in the business also can overlook the action plan implementation strategies, budget and schedule is made.

• Κύριος συγγραφέας: Reinoso Vera, Ronal Nelson (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2013
• Θέματα: GESTIÓN CONTABLE; SISTEMAS TRIBUTARIOS; PRESUPUESTO; PLANIFICACIÓN TRIBUTARIA
• Διαθέσιμο Online: http://repositorio.utmachala.edu.ec/handle/48000/2772