Tax strategies to minimize penalties for non-compliance with taxes in the pharmacies of the city of Guaranda, 2022

The study of tax strategies to minimize penalties for non-compliance with taxes in the 16 pharmacies in the city of Guaranda, aimed to determine the tax strategies to minimize the risk of penalties for non-compliance with taxes. An exploratory research with a qualitative and quantitative approach, a...

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Detalles Bibliográficos
Autores: Chávez García, Elsita Margoth, Rivera Pinaloza, Darwin Vladimir, Averos Barragán, Cristhian Alexander, Giovanny Lennin Haro Sosa, Giovanny Lennin Haro Sosa
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2022
País:Ecuador
Institución:Universidad Técnica Estatal de Quevedo
Repositorio:Revista Ciencias Sociales y Económicas
Idioma:español
OAI Identifier:oai:revistas.uteq.edu.ec:article/585
Acceso en línea:https://revistas.uteq.edu.ec/index.php/csye/article/view/585
Access Level:acceso abierto
Palabra clave:Tributos
estrategias tributarias
procesos tributarios
evasión fiscal
farmacia
Impostos
estratégias tributárias
processos tributários
Evasão fiscal
Tributes
tax strategies
tax processes
tax evasion
pharmacy
Descripción
Sumario:The study of tax strategies to minimize penalties for non-compliance with taxes in the 16 pharmacies in the city of Guaranda, aimed to determine the tax strategies to minimize the risk of penalties for non-compliance with taxes. An exploratory research with a qualitative and quantitative approach, and a field research method was used. The primary data collection technique was customer surveys and interviews with owners and managers. At the end of the same, the data was tabulated, analyzed and interpreted, where it was obtained that 50% of those investigated know about the regulations and of them 57% can make declarations in the forms provided by the Internal Revenue Service (SRI), while the rest consider the importance of hiring an accountant. In this sense, the elaboration of tax strategies is proposed in order to avoid the risk of sanctions for failure to pay taxes, such as: training on tax issues, generating tax leadership, information and guidance to the taxpayer, civic-tax education, promoting other types of strategies such as simplicity, tax incentives, establishment of tax training schedules, establishing a tax re-education system, designing a plan for continuous improvement in the tax culture, proposing a redesign of the SRI web page and confirmation of tax declaration. daily taxes. It was concluded in this way that a good application of tax strategies and their correct management not only helps prevent sanctions, but also guides the organization to carry out more efficient processes.