Examinando por Autor "Genovéz Sinchi, José Luis"
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- ÍtemAcceso Abierto“Importancia de la planificación tributaria en las PYMES”(Universidad Católica de Cuenca., 2022) Genovéz Sinchi, José Luis; Ramírez Valarezo, Carlos Fabián; 0302653837; ., .In the present research work, the importance of tax planning in Ecuador is mentioned, being a process made up of legal actions of the systemic and methodical taxpayer, on the basis of which the legal preference is consistently chosen, which helps greater financial tax savings. Small and medium business tax. This work was developed through a documentary investigation of articles linked to the theme taken from the last 5 years in web magazines known as: Redalyc, Scopus, Scielo among others, debating the results of the other investigations, therefore it must be confronted effectively, complying with all the laws imposed by the state and finally as a conclusion that tax planning seeks to influence SMEs, which is important the payment of taxes and other obligations that it has as an entity and thus prevent sanctions that derive from the breach or delay of these duties arranged by the Ecuadorian state.