Planeación tributaria para asegurar costos y deducciones

Abstract

This paper will show tax planning focused on the assurance of costs and deductions, however, to introduce ourselves to the world of tax planning it is important to talk about the global environment more precisely the National Government, the DIAN, the fiscal rules and their importance for safeguard the country's economy especially in times of crisis. When the economy goes into crisis, it is necessary to look for the mechanisms of tax policies and mechanisms for the change in the administration of taxes in Colombia to avoid the deterioration of social welfare, the effectiveness with which the strategy of the due expansion of finances is applied success depends on reducing the effects on the standard of living of the population. Dian's policies are the search for solutions to social problems through planning processes in which a long-term vision is defined; Public policy focuses on human rights, the population and their territories, which means that it is a tool that is oriented towards action and that serves to give way to change in society, innovating, offering dynamism, proactivity and inclusion in society, for this reason Dian is currently subject to such changes to achieve its goal of a more honest Colombia of non-evasion, therefore the great importance of having a well-oriented policy strengthens work and relations in cooperation in society, with management tools and strategic planning and thus ensure its financing. In periods of crisis such as the Covid-19 pandemic, the economy becomes sensitive, it is reflected in the quality of life of the population, affecting employment; To minimize these risks, the Dian as such, the government must guarantee the balance of public finances in that it must be capable of generating tax and non-tax resources, to achieve the objectives of education, health, public safety, justice, among others, to obtain good results, a tax structure must be created that allows individuals and companies to work in their activities of production of goods and services, to increase the economy and that the government does not become an obstacle to it.