LA PLANIFICACIÓN TRIBUTARIA DE LOS IMPUESTOS ADMINISTRADOS POR EL SERVICIO DE RENTAS INTERNAS (SRI) Y SU IMPACTO EN EL CUMPLIMIENTO DE LAS OBLIGACIONES FISCALES EN LAS EM-PRESAS DE VENTAS AL POR MAYOR DE PRODUCTOS EN LA CIUDAD DE PORTOVIEJO EN EL AÑO 2017

Abstract

Tax planning is a little used tool, but of great benefits to the company that receives it, al-lowing to maximize its profitability and fulfill its obligations with the treasury. In the city of Portoviejo, in the studied case of wholesale companies, planning is a tool not commonly used, for reasons of ignorance, or because its implementation is considered a cost pro-cess and takes a prudential time to adapt. Proper planning will save fines, penalties and interest to taxpayers, allowing them to com-ply with their obligations on time, plus they can save the tax collection, applying the different bene-fits and incentives granted by the laws. It is Internal Revenue Service to be the regulatory body of this tax has implemented several campaigns to encourage compliance with tax obligations, in addition to condemning interest and fines through referral, and thus taxpayers can make their payments to the Tax Administration