Tax planning as a strategic tool to optimize taxpayers' tax burden in Colombia
DOI:
https://doi.org/10.18041/2619-4244/dl.38.13911Palabras clave:
Planning, strategic management, tax incentives, taxationResumen
The strategies related to the optimization of taxes require adequate tax planning; in that sense the purpose of this work is to perform an analysis of its use as a necessary tool for the use of legal benefits tending to the fair payment of taxes. Methodologically, it is described, by means of simulated situations, the development of procedures that frame benefits allowed by the current regulations, supported, in addition, with theoretical support related to tax planning, which, according to the results obtained, reflect that, as a strategy, optimizes the tax burden of the taxpayer. Among the conclusions, it is highlighted that using tax planning as a tool results in the fair payment of taxes based on the knowledge of existing benefits based on the law. At the international level, international organizations show a growing willingness to prevent tax evasion among jurisdictions involved in transnational transactions.
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