Planificación tributaria y su impacto en el desarrollo económico de la escuela particular Jesucristo es el rey.

Abstract

The objective of this research is focused on structuring a tax planning model in the School of Basic Education Jesus Christ is the King to improve the economic development of the institution focusing on the various problems that drag since its founding, we will focus on avoiding future fines and sanctions we must cancel the obligations that it maintains with the different regulatory entities at present. We will start by catching up with the 2 months unpaid to the teaching and administrative staff of 12 TEACHERS who work in the institution only 3 are affiliated to the IESS the rest at least must get a RUC in the SRI so they can collect their respective salaries pensions or collection fees are made improperly because the school has an expired facturer also have no record of payment in Excel agreed that parents must cancel until the 5th of each month We make a payment schedule that includes all the dates of basic services and tax we know that by paying the taxes and applying the regulations according to current laws and resolutions we proceed to make a tax planning that will serve as a guide We went to the place of the facts we used the technique of the interview to know more about the problems we talked with the administrator and the director of the institution we observed more tax and economic irregularities then we proceed to detail all the flaws obtaining as a result that they do not know that the formal duties are a responsibility, we suggest you take the books and accounting records, provide the authorized officials with the respective inspections the main novelty was that the permission of the fire department is unpaid This institution does not have a block of withholdings per day so when they make purchases they do not make VAT withholdings and tax on the RENT, they do not know the dates that the monthly VAT value statement or the number of form that is 104 are also unaware of the monthly declaration of withholdings on the source of the income tax that is made on form 103, the income tax advance declaration, the administrator told us that the school drags a debt of $ 10,000 with the IESS to not be up to date in their payments one of the employees had surgery for this reason it was recharged 100% of the value to the institution could be made a agreement that will allow you to cancel the debt in 4 years The economic problems that affect this school have been due to lack of planning and tax knowledge apparently never hired a COUNTER is reflected in the constant fines sanctions that has been received by the SRI and the IESS, with the BODY OF BOMBEROS I notify them that it does 7 years that do not pay the operating permit, the declaration of the advance of the income tax of the current year 2018 must be paid in 2 installments the 1 in July and the 2 in September are pending payment are several institutions to which the school should be governed, the administrative and financial disorder it is so much that the electric power is constantly cut off by the conventional telephone and the internet, we ask to speak with the owner of the SCHOOL JESUS CHRIST is the King and we propose the possible solutions when realizing a tax planning and its impact in the economic development.