Evaluación de las estrategias de reducción del impuesto a la renta en la empresa Colbapi S.A. de la ciudad de Babahoyo en el período 2021.
| dc.contributor.advisor | Ushca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Vasconez Viteri, Bertha Briseida. | |
| dc.date.accessioned | 2023-11-17T18:51:19Z | |
| dc.date.available | 2023-11-17T18:51:19Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15375 | |
| dc.description | This case study focuses on the evaluation of the income tax reduction strategies implemented by COLBAPI S.A., a company based in Babahoyo, Ecuador, during the 2021 fiscal period. The problem that gives rise to this study is located in a business context where organizations legitimately and ethically seek to reduce their tax burden to improve their financial health and competitiveness in a constantly changing tax environment. COLBAPI S.A. faces the need to optimize its tax burden in an Ecuadorian tax environment characterized by changing regulations and fiscal challenges. To address this problem, three fundamental objectives were established: examine the income tax reduction strategies used by the company during 2021, determine the financial impact of these strategies on its economic results and, finally, identify areas where these strategies could be improved. and propose concrete recommendations to optimize its effectiveness and regulatory compliance. The results obtained through tax reconciliation shed light on the financial impact of the strategies implemented by COLBAPI S.A. during 2021. These strategies, focused on additional deductions, managed to significantly reduce income tax, freeing up financial resources that could be used for reinvestments or expansion of operations. However, the analysis also highlighted areas for improvement. The diversification of tax strategies, more meticulous management and documentation, and agile adaptation to regulatory changes were revealed as critical aspects to optimize the effectiveness of tax strategies in the future. | es_ES |
| dc.description | This case study focuses on the evaluation of the income tax reduction strategies implemented by COLBAPI S.A., a company based in Babahoyo, Ecuador, during the 2021 fiscal period. The problem that gives rise to this study is located in a business context where organizations legitimately and ethically seek to reduce their tax burden to improve their financial health and competitiveness in a constantly changing tax environment. COLBAPI S.A. faces the need to optimize its tax burden in an Ecuadorian tax environment characterized by changing regulations and fiscal challenges. To address this problem, three fundamental objectives were established: examine the income tax reduction strategies used by the company during 2021, determine the financial impact of these strategies on its economic results and, finally, identify areas where these strategies could be improved. and propose concrete recommendations to optimize its effectiveness and regulatory compliance. The results obtained through tax reconciliation shed light on the financial impact of the strategies implemented by COLBAPI S.A. during 2021. These strategies, focused on additional deductions, managed to significantly reduce income tax, freeing up financial resources that could be used for reinvestments or expansion of operations. However, the analysis also highlighted areas for improvement. The diversification of tax strategies, more meticulous management and documentation, and agile adaptation to regulatory changes were revealed as critical aspects to optimize the effectiveness of tax strategies in the future. | es_ES |
| dc.description.abstract | Este estudio de caso se enfoca en la evaluación de las estrategias de reducción del impuesto a la renta implementadas por COLBAPI S.A., una empresa con sede en Babahoyo, Ecuador, durante el período fiscal 2021. La problemática que da origen a este estudio se sitúa en un contexto empresarial donde las organizaciones buscan de manera legítima y ética reducir su carga fiscal para mejorar su salud financiera y competitividad en un entorno tributario en constante cambio. COLBAPI S.A. se enfrenta a la necesidad de optimizar su carga tributaria en un entorno fiscal ecuatoriano caracterizado por regulaciones cambiantes y desafíos fiscales. Para abordar esta problemática, se establecieron tres objetivos fundamentales: examinar las estrategias de reducción del impuesto a la renta empleadas por la empresa durante 2021, determinar el impacto financiero de estas estrategias en sus resultados económicos y, finalmente, identificar áreas donde estas estrategias podrían mejorarse y proponer recomendaciones concretas para optimizar su eficacia y cumplimiento normativo. Los resultados obtenidos a través de la conciliación tributaria arrojaron luz sobre el impacto financiero de las estrategias implementadas por COLBAPI S.A. durante 2021. Estas estrategias, centradas en deducciones adicionales, lograron reducir significativamente el impuesto a la renta, liberando recursos financieros que podrían destinarse a reinversiones o expansión de operaciones. No obstante, el análisis también destacó áreas de mejora. La diversificación de las estrategias fiscales, una gestión y documentación más meticulosa y la adaptación ágil a los cambios normativos se revelaron como aspectos críticos para optimizar la efectividad de las estrategias fiscales en el futuro. | es_ES |
| dc.format.extent | 43 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Estrategias fiscales | es_ES |
| dc.subject | Impuesto a la renta | es_ES |
| dc.subject | COLBAPI S.A | es_ES |
| dc.subject | Conciliación tributaria | es_ES |
| dc.subject | Cumplimiento normativo | es_ES |
| dc.title | Evaluación de las estrategias de reducción del impuesto a la renta en la empresa Colbapi S.A. de la ciudad de Babahoyo en el período 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador