La planificación tributaria y su incidencia en el pago de impuestos en las Empresas del sector Industrial deReencauche de la ciudad de Cuenca

Abstract

Retreading industry has become a strategic economic sector, then, it helps to preserve the environment and reduce the level of imports of wheels. In tax legislation they have established various benefits and tax incentives that can be accommodated by these businesses.

Tax planning is an important tool for companies, as it helps to maximize the profits of investors by reducing tax burden. Its application is completely legal because its development is based on the provisions of the law, without any intention of breaking it.

Since tax planning can minimize the tax burden, it is important to understand the concept of tax avoidance and evasion as it can lend to confusion. Tax avoidance reduces the tax to prevent the birth of the tax liability charge, taking advantage of gaps, mistakes or contradictions of laws. Tax evasion reduces the tax burden violating the law, since the tax liability arises, but with the illicit behavior of taxpayers it is prevented that these are known by the Tax Administration.

The tax planner should be based on the set of rules and principles governing the tax planning process to achieve the end sought, bearing in mind the compliance with legal standards.