TY - GEN
T1 - Transformación de la gestión tributaria para optimizar la carga fiscal de las MYPE
AU - Ballesteros, Marco Agustín Arbulú
AU - Rodríguez, Juan César Farias
AU - Burgos, Ana Paula Rivas
AU - Wong, Sofía Irene Delgado
AU - Castillo, Julie Catherine Arbulú
AU - Valle, César Augusto Guzmán
AU - Chacón, Stephanie Virginia Ruiz
N1 - Publisher Copyright:
© 2023 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2023/1/1
Y1 - 2023/1/1
N2 - The COVID-19 pandemic has exposed the weaknesses that micro and small businesses have in order to take advantage of the tax measures given by the state and thus meet their tax obligations, the objective of this study was based on basing tax management as a strategy to optimize the tax burden of mypes in periods of uncertainty. The methodology was non- experimental design and quantitative approach. Likewise, the sample was selected through a non-probabilistic sampling for convenience, thus obtaining 70 companies from the Piura model market, as a technique the survey was used and it was applied to the senior management of the entities, such as administrators, managers and owners. Having as results that 77.1% agreed that the implementation of tax management would help companies to efficiently comply with their tax obligations. The study concludes by stating that the tax planning and tax control tools will optimize the tax burden of companies, and will allow them to have liquidity so that through investments they increase their income.
AB - The COVID-19 pandemic has exposed the weaknesses that micro and small businesses have in order to take advantage of the tax measures given by the state and thus meet their tax obligations, the objective of this study was based on basing tax management as a strategy to optimize the tax burden of mypes in periods of uncertainty. The methodology was non- experimental design and quantitative approach. Likewise, the sample was selected through a non-probabilistic sampling for convenience, thus obtaining 70 companies from the Piura model market, as a technique the survey was used and it was applied to the senior management of the entities, such as administrators, managers and owners. Having as results that 77.1% agreed that the implementation of tax management would help companies to efficiently comply with their tax obligations. The study concludes by stating that the tax planning and tax control tools will optimize the tax burden of companies, and will allow them to have liquidity so that through investments they increase their income.
KW - Management
KW - profitability & optimization
KW - strategic planning
KW - taxes
UR - https://www.scopus.com/pages/publications/85187268598
U2 - 10.18687/LEIRD2023.1.1.494
DO - 10.18687/LEIRD2023.1.1.494
M3 - Contribución a la conferencia
AN - SCOPUS:85187268598
T3 - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
BT - Proceedings of the 3rd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development
PB - Latin American and Caribbean Consortium of Engineering Institutions
T2 - 3rd LACCEI International Multiconference on Entrepreneurship, Innovation and Regional Development, LEIRD 2023
Y2 - 4 December 2023 through 6 December 2023
ER -