Evaluación de estrategia de mejora para disminuir el impacto tributario, con relación a los costos no deducibles en la declaración de renta 2017 y 2018 en la empresa Almacenes Paraíso S.A.

Abstract

This work is based on a problem presenting in Almacenes Paraiso SA with respect to deductions of costs in income and purchases that relate to natural persons in Corabastos, which leads to pay a higher value than it should be, therefore the objective of this work it was to establish a strategy that would lessen the tax impact achieving so consider gradual improvements to control short-term impact. To meet this goal was necessary to use tools in the frame of reference, identify a methodology and subsequent to this conduct the development of work which consisted of the collection of data, analysis deep based on the projection of income and financial statements from 2017 to recover what was deducted in the year taken as the basis, costs after this the most significant variables were analyzed and related to the problem. Finally re do the report according to the development of the work, also was provided by the findings and recommendations the strategy to achieve the goal.