Los registros contables como método de planificación tributaria en los emprendimientos de Leónidas Plaza.

Abstract

Worldwide, it is important for all businesses to maintain accounting records and implement tax planning to ensure proper operations and comply with the tax regulations established in each country. This contributes to business growth. This research was conducted to analyze the influence of accounting records on tax planning for businesses in the Leónidas Plaza parish, located in the Sucre Canton. To this end, descriptive and empirical methods were used, and surveys were conducted with 60 businesses in the area. It was learned that most operate informally and have not registered with the RUC (Taxpayer Registry of the Argentine Republic). Due to a lack of knowledge, they do not keep records of their economic activities, nor do they have tax or resource planning. Therefore, a basic guide on accounting and tax topics was proposed, containing the processes for maintaining accounting records and tax planning. accompanied by a training plan that seeks to strengthen user learning, to improve the operation of the ventures and so that they can have evidence of their economic activities, in accordance with the tax laws established in Ecuador.