La planificación tributaria como medida de control en el cumplimiento de obligaciones tributarias de personas naturales en el sector comercial.

Abstract

The present work highlights the importance of tax planning as a control measure in compliance with tax obligations because it has a great impact on the commercial sector. For this reason, this tool allows all natural persons to make timely decisions on tax matters as a fundamental element to analyze, assess, seek strategies, improve profitability and management and identify possible alternative solutions in certain situations. The investigation proposes a series of general guidelines for the development of the tax obligations, the same one that addresses in the first place the obligatory nature of the individual, the registration of the single register of taxpayers, issuance of sales receipts, obligation to keep accounting, general regime, Ecuadorian simplified tax regime (RISE), value added tax (VAT), income tax payment and advance payment of income tax. Tax planning is presented as the mechanism to follow tax control, being essential to know and identify each of the procedures for its realization. From this perspective, it is essential to determine the functioning of the tax system, which are the fundamental principles, the purpose of tax planning, the elements, the stages and the creation and structuring of a planning model.