Planificación tributaria y la rentabilidad en las constructoras de personas naturales de la ciudad de Loja: Estudio de caso “Velsa Bauen”, periodo 2018-2022
Tax planning is a tool that allows companies to optimize their tax burden, through the application of deductions and tax benefits according to Ecuadorian regulations, whose impact on the economy of organizations is positive in both economic and management terms, influencing the profitability of comp...
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| Format: | master thesis |
| Status: | Published version |
| Publication Date: | 2024 |
| Country: | Ecuador |
| Institution: | Universidad Nacional de Loja |
| Repository: | Repositorio Universidad Nacional de Loja |
| Language: | Spanish |
| OAI Identifier: | oai:dspace.unl.edu.ec:123456789/28834 |
| Online Access: | https://dspace.unl.edu.ec/handle/123456789/28834 |
| Access Level: | Open access |
| Keyword: | CONTABILIDAD FINANZAS RENTABILIDAD LOJA |
| Summary: | Tax planning is a tool that allows companies to optimize their tax burden, through the application of deductions and tax benefits according to Ecuadorian regulations, whose impact on the economy of organizations is positive in both economic and management terms, influencing the profitability of companies, and in measuring the ability to save and generate utilities. This research sought to determine the relationship of tax planning in the profitability of natural person construction companies in the city of Loja, for this, a quantitative study was conducted, with a non-experimental design, in which the tax returns and the values paid for income tax were analyzed, leading to the identification of tax benefits for the periods 2018-2022. The results of the study showed that the tax planning tool helps to reduce the payment of taxes in a legal manner, avoiding tax avoidance or evasion by improving cash flow. It was also demonstrated that the profitability indicators help in making business decisions to increase profits, and the relationship between the two variables shows a considerable negative correlation, allowing to measure the impact of the tax caused in the company. Additionally, the training plan was focused on tax regulations and benefits according to the economic activity under study. |
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