Evaluación de estrategias de planificación tributaria en las empresas constructoras.

Abstract

In the city of Esmeraldas, an investigation was carried out called "Evaluation of tax planning strategies in construction companies", whose general objective was to evaluate tax planning strategies in construction companies, supporting expenditures as established in the regulations with the purpose of fulfilling the tax obligations and optimizing the economic resources incurred in each work. In addition, to increase the use of the benefits and incentives existing in our tax system. Regarding the methodology, the qualitative approach was used, with the type of descriptive research, data were collected through the interview, made to five people from the administrative department of each company as managers, managers and / or accountants, which allowed perform an analysis It was obtained as a result that tax planning strategies are not being implemented due to lack of knowledge due to the lack of training based on methods and techniques that are periodically updated in the tax regulations. Among the effects produced by the lack of documentation that serves as support, is the notification and fines generated due to the breach of the rules established by law, by the regulatory body. It was recommended that companies have an accounting-financial department, submit accountingtax reports on a monthly basis, and invest in periodic training and have a sequential and chronological order in their files for the execution of tax obligations.