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IMPORTANCE OF TAX PLANNING AS A TOOL FOR PROFITABILITY IN PASTAZA’S CLINICS

Abstract:

Taxation is an important and unavoidable responsibility. Although it is a relevant issue, it is not dominated by society because it is considered tax. Tax planning makes it possible to determine the appropriate amount of tax to pay, taking advantage of the benefits and incentives contained in the legal regulations. The objective of this research is to analyze the impact of tax planning on the profitability of private clinics in the Pastaza Canton. Applying a mixed approach methodology, the data was collected where it was determined that, although the majority of the clinics comply with the presentation of their tax obli-gations, they do not dominate the current legal regulations, they do not know the established infractions, they present the declarations after the deadline, their investments they are financed by third parties since they do not have sufficient profits. Therefore, a tax planning is carried out by means of which the main economic facts that imply tax movements are analyzed.