Propuesta de un modelo de planeación tributaria para una empresa del sector ganadero
La presente investigación se basa en una Planeación Tributaria para la empresa ASFA GANADERA S.A., la cual se ubica en el sector ganadero y desea analizar y/o conocer su carga tributaria que se encuentra planteada para los próximos años desde el 2023 hasta 2026, donde la empresa está siendo afectada con un sin número de impuestos para las pymes. Es clara la necesidad de examinar e identificar cuáles son los beneficios tributarios a los cuales tiene derecho la empresa y así poder aligerar su carga tributaria o bajar el valor del pago de sus impuestos, realizando una planeación financiera y tributaria tomando como base desde el año 2022. Con lo anterior buscamos que la empresa utilice todos los beneficios tributarios posibles y así poder evitar la evasión de impuestos. Una buena planificación es la base para un resultado positivo al final de cada periodo y se verá reflejado en la perdida y/o utilidad del ejercicio o en la liquidez que tendría la empresa para continuar con sus operaciones, así contribuimos con el crecimiento del país y recauda la partecita del presupuesto de la nación que nos corresponde, el sector ganadero es muy importante en la economía nacional ya que genera un 27% de participación en el PIB. Con esta investigación mostramos que Colombia tiene competencia tributaria con los demás países en la recaudación y progreso, mostrando que a pesar de que las tarifas son altas, no cumple con el lema de equidad para todos y esto por la mala distribución de las cargas tributarias discriminando las capacidades económicas de cada contribuyente, viendo así al principio de progresividad como el resguardo de la economía nacional.
The present research is based on Tax Planning for the company ASFA GANADERA S.A., located in the livestock sector. The objective is to analyze and understand the projected tax burden for the upcoming years from 2023 to 2026, as the company is being affected by numerous taxes imposed on SMEs. It is evident that there is a need to examine and identify the tax benefits to which the company is entitled in order to alleviate its tax burden or reduce the amount of tax payments. This will be achieved through financial and tax planning based on information from 2022. The goal is for the company to make use of all possible tax benefits and thereby avoid tax evasion. Effective planning is the foundation for a positive outcome at the end of each period, whether reflected in the profit or loss for the year or in the company's liquidity to sustain its operations. By doing so, we contribute to the country's growth and fulfill our share of the national budget. The livestock sector is of great importance to the national economy, accounting for 27% of the GDP. Through this research, we demonstrate that Colombia competes with other countries in terms of tax revenue and progress. However, despite the high tax rates, there is a lack of equity for all due to the unfair distribution of tax burdens, which discriminate against the economic capacities of each taxpayer. This undermines the principle of progressivity and the protection of the national economy.
The present research is based on Tax Planning for the company ASFA GANADERA S.A., located in the livestock sector. The objective is to analyze and understand the projected tax burden for the upcoming years from 2023 to 2026, as the company is being affected by numerous taxes imposed on SMEs. It is evident that there is a need to examine and identify the tax benefits to which the company is entitled in order to alleviate its tax burden or reduce the amount of tax payments. This will be achieved through financial and tax planning based on information from 2022. The goal is for the company to make use of all possible tax benefits and thereby avoid tax evasion. Effective planning is the foundation for a positive outcome at the end of each period, whether reflected in the profit or loss for the year or in the company's liquidity to sustain its operations. By doing so, we contribute to the country's growth and fulfill our share of the national budget. The livestock sector is of great importance to the national economy, accounting for 27% of the GDP. Through this research, we demonstrate that Colombia competes with other countries in terms of tax revenue and progress. However, despite the high tax rates, there is a lack of equity for all due to the unfair distribution of tax burdens, which discriminate against the economic capacities of each taxpayer. This undermines the principle of progressivity and the protection of the national economy.
Ofrecer un modelo estratégico de planeación tributaria para la empresa Asfa Ganadera
S.A., a través de métodos cuantitativos y técnicas cualitativas que permitan conocer un
aproximado del impuesto y aprovechar los beneficios que nos otorgan las reformas tributarias en
los periodos 2023-2026
Planeación, Reforma tributaria, Carga financiera
Zapata Uribe, F. G. y Ortiz Mejía, N. (2023). Propuesta de un modelo de planeación tributaria para una empresa del sector ganadero. (Trabajo de grado). Corporación Universitaria Minuto de Dios, Bello - Colombia.