Planificación tributaria para minimizar el riesgo de sanciones por incumplimiento en la presentación de impuestos de la empresa salud integral SAS

The orientation of this work is based on implementing an adequate tax planning through the application of strategies that allow compliance with the different tax obligations of the company SALUD INTEGRAL SAS; that currently presents a problem at the financial level derived from non-compliance in the...

Full description

Autores:
De Leon Gonzalez, Juan Gabriel
Mercado Mendoza, Sheila Liliana
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2020
Institución:
Universidad Antonio Nariño
Repositorio:
Repositorio UAN
Idioma:
spa
OAI Identifier:
oai:repositorio.uan.edu.co:123456789/3237
Acceso en línea:
http://repositorio.uan.edu.co/handle/123456789/3237
Palabra clave:
Planificación, Impuestos, Cultura tributaria, Cumplimiento, Pago, Obligaciones, Sanciones, Intereses, Estatuto, Decretos, Leyes.
Planning, Taxes, Tax culture, Compliance, Payment, Obligations, Sanctions, Interests, Statute, Decrees, Laws
Rights
openAccess
License
Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
Description
Summary:The orientation of this work is based on implementing an adequate tax planning through the application of strategies that allow compliance with the different tax obligations of the company SALUD INTEGRAL SAS; that currently presents a problem at the financial level derived from non-compliance in the presentation and payment of taxes. Likewise, this study addresses the benefits or benefits that the company SALUD INTEGRAL SAS can have in the tax area, specifically due to the incorporation of a Tax planning, to control the presentation and payment of Taxes, so that it can receive economic benefits and tax also being an engine of change that allows due compliance with tax obligations. In accordance with the above, an investigation was carried out at the tax level of the company SALUD INTEGRAL SAS, to evaluate the status of the presentation and payment of taxes regulated in the Colombian tax statute, in order to implement a tax planning that allows to reduce the payment of penalties for non-compliance, and exercise control over tax obligations to present and pay them on the corresponding dates.