Transformation of tax management to optimize the tax burden of MYPEs

Ballesteros M.A.A.; Rodríguez J.C.F.; Burgos A.P.R.; Wong S.I.D.; Castillo J.C.A.; Valle C.A.G.; Chacón S.V.R. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023) · DOI: 10.18687/leird2023.1.1.494

Resumen

The COVID-19 pandemic has exposed the weaknesses that micro and small businesses have in order to take advantage of the tax measures given by the state and thus meet their tax obligations, the objective of this study was based on basing tax management as a strategy to optimize the tax burden of mypes in periods of uncertainty. The methodology was non- experimental design and quantitative approach. Likewise, the sample was selected through a non-probabilistic sampling for convenience, thus obtaining 70 companies from the Piura model market, as a technique the survey was used and it was applied to the senior management of the entities, such as administrators, managers and owners. Having as results that 77.1% agreed that the implementation of tax management would help companies to efficiently comply with their tax obligations. The study concludes by stating that the tax planning and tax control tools will optimize the tax burden of companies, and will allow them to have liquidity so that through investments they increase their income.

Instituciones: Universidad de San Martín de Porres; Universidad Nacional Pedro Ruiz Gallo; Universidad Tecnológica del Perú; Universidad César Vallejo