TY - JOUR
T1 - Tax Planning in Companies in the Commercial Sector
T2 - A Literature Review
AU - Mogollón García, Francisco Segundo
AU - Farroñán, Emma Verónica Ramos
AU - Ruiz, Karol Stefany Periche
AU - Chavesta, José Elmer Incio
AU - Rojas, Liliana Correa
AU - Abanto, Segundo Eloy Soto
AU - Espinoza, Julio Roberto Izquierdo
N1 - Publisher Copyright:
© 2023 Mogollón García et al.
PY - 2023
Y1 - 2023
N2 - The objective of this literature review article was to determine the general guidelines for planning in companies in the commercial sector, as well as identify the aspects of developing tax planning and finally the benefits of this action. The methodology used to carry out the study consisted of the search and synthesis of scientific articles collected from the most reliable databases, such as SCOPUS, Web of Science, ProQuest, EbscoHost, and Science Direct, among others. As a result, it was found that the factor that motivates organizations to implement tax planning as a tool is the optimization of fiscal resources. In addition, due to the constant modifications in legislation in recent years, it has had and will continue to have a significant impact. Finally, it is concluded that to achieve an adequate development of tax planning in companies, it is essential that those who carry it out have a business vision and, above all, deep knowledge about the structure and operation of the company, in addition to having a professional specialized in tax matters.
AB - The objective of this literature review article was to determine the general guidelines for planning in companies in the commercial sector, as well as identify the aspects of developing tax planning and finally the benefits of this action. The methodology used to carry out the study consisted of the search and synthesis of scientific articles collected from the most reliable databases, such as SCOPUS, Web of Science, ProQuest, EbscoHost, and Science Direct, among others. As a result, it was found that the factor that motivates organizations to implement tax planning as a tool is the optimization of fiscal resources. In addition, due to the constant modifications in legislation in recent years, it has had and will continue to have a significant impact. Finally, it is concluded that to achieve an adequate development of tax planning in companies, it is essential that those who carry it out have a business vision and, above all, deep knowledge about the structure and operation of the company, in addition to having a professional specialized in tax matters.
KW - optimization
KW - strategies
KW - tax obligations
KW - tax planning
KW - tool
UR - http://www.scopus.com/inward/record.url?scp=85177489643&partnerID=8YFLogxK
U2 - 10.36941/jesr-2023-0156
DO - 10.36941/jesr-2023-0156
M3 - Article
AN - SCOPUS:85177489643
SN - 2239-978X
VL - 13
SP - 174
EP - 182
JO - Journal of Educational and Social Research
JF - Journal of Educational and Social Research
IS - 6
ER -