Análisis del impacto de una auditoria tributaria, en la implementación de la planeación tributaria en pequeñas empresas en Colombia: Estudio de caso

Abstract

The present work of researching try to respond to the tax impact, and give a tax planning model to smaller metal factories in Colombia, where more of 95% of the companies are classified in the group of PYMES, small companies that are no really interested to have control of quality of their processes and less more in tax planning. It is that why at in Gama Ingenieria y Aceros s.a.s, a small factory of metalworking sector, we try to applying this work of researching, through by applying qualitative techniques (surveys) and quantitative techniques with descriptive statistics, with this was possible get better results. We can see the benefits of having a tax planning in smaller companies. With this experience we can validate the theory of this researching where a tax planning can help to smaller companies in their business management and in the fulfillment of their tax obligations.