Bibliographic citations
Vásquez, D., (2019). El planeamiento tributario medida de prevención en contingencias tributarias en la inmobiliaria North Investments Pukara E.I.R.L., Trujillo, Enero – Setiembre 2019 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/21335
Vásquez, D., El planeamiento tributario medida de prevención en contingencias tributarias en la inmobiliaria North Investments Pukara E.I.R.L., Trujillo, Enero – Setiembre 2019 []. PE: Universidad Nacional de Trujillo; 2019. https://hdl.handle.net/20.500.14414/21335
@misc{renati/1045181,
title = "El planeamiento tributario medida de prevención en contingencias tributarias en la inmobiliaria North Investments Pukara E.I.R.L., Trujillo, Enero – Setiembre 2019",
author = "Vásquez Ramírez, Diana Lizet",
publisher = "Universidad Nacional de Trujillo",
year = "2019"
}
Abstract: The purpose of this research work was to apply tax planning in the North Investment Pukara E.I.R.L. In the period from January to September 2019, based on the tax problem that occurred in 2018 as historical data. The general objective is to demonstrate that the tax planning prevents the tax contingencies of the company, so that if we wanted to determine the incidence of the tax planning, we had to determine the formal and substantial tax obligations; Likewise, the degree of compliance with them for the year 2018 was determined, after that a tax planning model was proposed based on that obtained from the incorrect or non-observance of the tax rules of the 2018 operations in order to demonstrate that the tax planning prevents tax contingencies; Finally, it was shown that the tax planning proposal has a positive impact on tax contingencies. The research design corresponds to the correlational explanatory, its main purpose being to measure the two variables. For the development of this research work, the population and the sample are made up of the NORTH INVESTMENT PUKARA E.I.R.L., so that the techniques used were the accountant interview and the documentary analysis of the information provided by the company. In this sense, the conclusion is that the application of tax planning prevented tax contingencies, before a formal requirement of the Tax Administration.
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