Propuesta planeación tributaria en el Impuesto de Industria y Comercio (ICA) para la empresa AGUACATES QUINIFRUT Vigencia 2018

Abstract

In Colombia, it can be seen how the majority of companies do not have an action plan that allows them to anticipate the estimation of the tax burden of those taxes of which they are taxpayers, thus causing a greater impact on their finances and that they do not always have the necessary resources to face the timely payment of taxes; in this way it becomes a problem for society since it prevents the development of the economy and can be created to create more laws that increase the tax burden, this in order that a few cover what others stopped contributing. On other occasions they tend to reduce their tax burden through malicious practices that can become evasion and evasion; exposing itself to possible sanctions on the part of the Colombian state, so that is where the real importance of an adequate tax planning is born, since through this the tax burden can be reduced within the parameters and opportunities that the state allows, in order that the companies are benefited and the payments are made in a reasonable manner and on opportune dates so that sanctions and default interests are not incurred as a result of the breach of their formal and substantial obligations.