Planeación Tributaria

Abstract

Taking into account the economic development of emerging countries such as Colombia, day by day organizations are in constant struggle to improve the profitability of their business and survive the shocks demanded by the local market, which is why it is more important to know and manage the greatest number of variables in the economic environment that surrounds organizations.

Within the economic environment of organizations, the administration of tax information becomes relevant since it is an obligation that cannot be ignored and that directly impacts the company's cash flow and the final profitability of the shareholders. The above, added to the tax uncertainty that plagues the country due to the constant changes in tax legislation, make it necessary to implement Tax Planning as an element that allows: Optimize taxes, Determine the evaluation of investment projects, Increase the profitability of shareholders and improve the cash flow of companies; through the adequate payment of taxes taking advantage of the benefits enshrined in the current tax regulation.