Facultad de Ciencias Económicas y Empresariales
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Browsing Facultad de Ciencias Económicas y Empresariales by Author "Alvear López, Ángela María"
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Item Beneficios de la planeación tributaria en el impuesto de renta y complementario para personas naturales y jurídicas(Universidad Santiago de Cali, 2020) Alvear López, Ángela María; Becerra Pérez, Maira Alejandra; Jiménez Narváez, Sebastián; Gongora Vanegas, BorisThe case study was carried out to determine the benefits that a Tax Planning in the Income and Complementary tax brings in natural and legal persons, since in an environment where the tax burden is increasingly high, it becomes essential to carry out a tax planning so that taxpayers can optimize their resources taking advantage of the benefits provided by the state under current regulations. The work was carried out from a review of documents in electronic databases to meet the stated objective and then a documentary analysis was carried out that allowed for a broad knowledge that more and more legal and natural persons choose to carry out tax planning. The results show that this brings benefits both for the state and for the taxpayer, since it gives the former great tax benefits, which enables it to fulfill its obligations and, on this side, the state benefits as it is a way of optimally collecting taxes. Finally, with this article we are able to demonstrate that tax planning provides economic benefits to natural and legal persons because it allows giving tax savings options, scheduling in advance the fulfillment of tax obligations and results in the improvement in the taxpayer's cash flow, since it optimizes the payments of taxes to the state.