Implementación de la planeación tributaria en pequeñas y medianas empresas del sector de la construcción de inmuebles y edificaciones de Bucaramanga - Santander

Abstract

In the face of our country's constant tax changes, a review of the indicators of the unionization was carried out Camacol, in order to observing the impact of regulatory changes on the small and medium-sized residential building construction companies in Bucaramanga, this segment of the country's economics presents according to the indicators a decrease in liquidity numbers that could affect companies' finances and bring them to close. This text is intended to determine the use of tax planning as a contribution to financial management, for this we use the case study as a methodology, and it was applied in the company Garzón Constructora SAS. To determine the contribution of tax planning to the housing construction sector in small and medium-sized companies, the collection of the information and documentation provided by the company was carried out, the regulation of the new reforms were analyzed, the current and budgeted financial situation was reviewed in order to establish the company's profile and its indicators, once the profile was obtained, the phases of tax planning were implemented, resulting in the company's positive impact on its cash flow of approximately 45%, if they applied the tax benefits such as income exempts apply, tax discounts and request for the return of balance in favour of VAT on building materials, represented in the tax savings in the payment of taxes, so it can be determined that Tax Planning allows taxpayers to optimize the company's resources, taking advantage of the benefits of the Act