Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Materia "actividad agrícola"
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Ítem Acceso Abierto La planificación tributaria en el sector comercializador de leche cruda - caso lácteos Encalada, ciudad de Biblian(Universidad Católica de Cuenca., 2018) Cuenca Argudo, Talita; Giler Escandón, Lesi Vanessa; 0302980479; ., .The main goal of this research project is to perform a fiscal planning for raw milk trading area managed by Luis Gonzalo Encalada Bermeo, who is Lacteos Encalada owner, it is located in Biblian City, the purpose is to implement the improving plans that come from the planning. The tributary planning is a strategy value tool that analyze the tax fees during a fiscal period to evaluate and implement options to allow the taxpayer get the less tax charge attached to the legal framework that rules the activity, in order to he doesn’t have any confusion with illegal methods such as tax evasion. The methods used in this project have been, surveys in which could be observed the main problems in the activity related with fees and the tributary management, the direct observation of the activity management by the study case and the analysis of financial states; the applied methodology in the tax planning has 4 phases: Business Knowledge. Diagnostic. Plans approach. Implementation and supervision of the chosen plan. The Tax Administration by means of Internal Revenue Service IRS has implemented several procedures to collect the taxes, but it is not possible to control because there are some factors that delay the system such as rural activities, illiteracy and lack of knowledge of technology and rules, thus this research has been developed as contribution for the compliance of business tax obligations. In Chapter I are described each concept and theories which will permit the total comprehension about the planning. xxiii In Chapter II all the relevant aspects of the current situation of the sector will be mentioned, with special emphasis on the case study, also counting on results from the application of research tools such as survey and interview. In Chapter III a tax planning is developed, it has 4 phases: Business knowledge, Diagnostic and data analysis, Strategy approaches, Action plans, Maintenance and Implementation of the chosen plan, this will become the solution to the problem as study case that is the compliance od tax obligations and the correct use of tax benefits and incentives. In Chapter IV are the conclusions and recommendations which come from the research and the applying of methods and strategy techniques to get the solution of a specific problem.
