Importance of Tax Planning in the Administrative Management of Entrepreneurs in the Tumbaco District

EasyChair Preprint no. 8486

Abstract

This research is aimed to the study of the importance of tax planning in the administrative management of enterprises in the Tumbaco District, Canton of Quito. Taking into account that we have factors that demonstrate its usefulness, one of the factors is that to maintain a business and that it lasts over time is a complicated task that requires the implementation of a good control of activities, financial and tax planning that allows you to establish measures or strategies in a timely manner, which allows you to correct management errors or deviations. Since enterprises are economic units that generate income and allow the development of the economy, the State has established economic policies that encourage entrepreneurship. Thus, the Internal Revenue Service issued regulations for the application of the Simplified Tax Regime for Entrepreneurs and Small Businesses (RIMPE, by its Spanish acronym), providing tax obligations that must be met. Therefore, the presence of tax planning is necessary because it provides real, reliable and timely results for decision making by both internal and external users. It was necessary to consider the growth of entrepreneurship and for this purpose a qualitative and quantitative methodology using figures was used. Topics such as entrepreneurship in Latin America and the Caribbean, entrepreneurship and the fiscal environment and other topics are mentioned, concluding that tax planning in the administrative management of economic units is important since there are tax obligations involved and that non-compliance causes a series of inconveniences up to the closure of such economic units, which generates an unfavorable environment for both the economy of the entrepreneur and the Ecuadorian State itself, where the enterprises are domiciled. Surveys were used to obtain results that allow us to draw conclusions.

Keyphrases: Emprendedores, Gestión Administrativa, Gestión tributaria, planificación tributaria

@Booklet{EasyChair:8486,
  author = {Patricia Rocha},
  title = {Importance of Tax Planning in the Administrative Management of Entrepreneurs in the Tumbaco District},
  howpublished = {EasyChair Preprint no. 8486},

  year = {EasyChair, 2022}}