The importance of tax planning for business management La importancia de la planeación tributaria para la gestión empresarial

Abstract

This research aims to expose the benefits of good tax planning, which would be very useful at the time of making a decision regarding the different scenarios that may arise in the ordinary course of business. Accountants these days have only dedicated themselves to keeping basic accounts and signing statements, leaving aside the other qualities that also characterize them, such as strategic planning, analysis of possible variables, knowledge of tax law, preparation budgeting and cost control, etc. The public accountant must exploit his knowledge more, demonstrate that he not only knows how to keep accounts but is also a useful tool for business management and that his work goes hand in hand with management; that both complement each other. To carry out this study, a descriptive and documentary methodology was used, researching different sources on the internet such as magazines, articles, degree works and normative decrees of Colombian law; where the principles of tax law, the strategies used to develop good tax planning and the benefits of tax planning will be explained.