El planeamiento tributario para reducir el riesgo fiscal en la empresa Farm Import S.A., año 2021
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Date
2021
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tuvo como objetivo principal identificar la incidencia del planeamiento tributario en el riesgo fiscal de la empresa Farm Import S.A., en el año 2021. Para lo cual, el diseño de la investigación empleado fue el diseño no experimental y transversal, porque no se manipulan las variables; sino que los hechos se observaron y analizaron en un periodo determinado. Además, el tipo de investigación empleado es descriptiva y correlacional. Asimismo, la población está conformada por la empresa Farm Import S.A. y para la determinación de la muestra, se empleó el muestreo por conveniencia, estando representada por la información y registros contables relacionados con el cumplimiento de las obligaciones tributarias formales y la determinación del Impuesto a la renta e Impuesto general a las ventas, de la empresa Farm Import S.A. Se emplearon los métodos analítico-sintético y dialéctico, y como técnicas a la entrevista y la revisión y análisis documental, correspondiéndoles como instrumentos, la guía de entrevista, el análisis de la información proporcionada y la tabulación de datos. Finalmente, se concluye que el planeamiento tributario redujo el riesgo fiscal, disminuyó la ocurrencia de contingencias tributarias y reforzó el cumplimiento eficiente de las obligaciones tributarias, teniendo un impacto positivo en la situación tributaria de la empresa Farm Import S.A. en el año 2021.
ABSTRACT: The main objective of this research work was to identify the incidence of tax planning on the tax risk of the company Farm Import S.A., in the year 2021. For which, the research design used was the non-experimental and cross-sectional, because the variables were not manipulated, but the facts were observed and analyzed in a given period. Also, the type of research used is descriptive and correlational. Likewise, the population is made up of the company Farm Import S.A. and for the determination of the sample, convenience sampling was used, being represented by the information and accounting records related to compliance with formal tax obligations and the determination of the income tax and general sales tax of the company Farm Import S.A. The analytic-synthetic and dialectical methods were used, and as techniques the interview and the documentary review and analysis, corresponding as instruments, the interview guide, the analysis of the information provided and the data tabulation. Finally, it is concluded that tax planning reduced tax risk, decreased the occurrence of tax contingencies and reinforced efficient compliance with tax obligations, having a positive impact on the tax situation of the company Farm Import S.A. in the year 2021.
ABSTRACT: The main objective of this research work was to identify the incidence of tax planning on the tax risk of the company Farm Import S.A., in the year 2021. For which, the research design used was the non-experimental and cross-sectional, because the variables were not manipulated, but the facts were observed and analyzed in a given period. Also, the type of research used is descriptive and correlational. Likewise, the population is made up of the company Farm Import S.A. and for the determination of the sample, convenience sampling was used, being represented by the information and accounting records related to compliance with formal tax obligations and the determination of the income tax and general sales tax of the company Farm Import S.A. The analytic-synthetic and dialectical methods were used, and as techniques the interview and the documentary review and analysis, corresponding as instruments, the interview guide, the analysis of the information provided and the data tabulation. Finally, it is concluded that tax planning reduced tax risk, decreased the occurrence of tax contingencies and reinforced efficient compliance with tax obligations, having a positive impact on the tax situation of the company Farm Import S.A. in the year 2021.
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Keywords
Planeamiento tributario, Riesgo fiscal, Obligaciones tributarias, Contingencias tributarias