TAX PLANNING AND POLICIES AT EDPACIF S.A., 2024 PERIOD, PEDERNALES CANTON
Keywords:
tax planning, tax compliance, training, digitalization, tax simplification, tax incentivesAbstract
DOI: https://doi.org/10.46296/yc.v9i16.0642
The purpose of this research was to analyze tax planning based on the fiscal policies of the company EDPACIF S.A. in a quantitative research context using a non-experimental descriptive-correlational design to analyze the relationship between tax planning and regulatory compliance. The data were obtained through a structured questionnaire from a non-probabilistic sample of 25 subjects who comprise the study population. The structured questionnaire was validated through pilot studies conducted with a group of five tax experts, exploring the questions classified according to their relevance. This questionnaire was structured into five sections, each of which contained five closed questions regarding regulations, degree of compliance, and optimization of tax strategies. The existence of correlations between the digitalization of accounting processes and the degree of efficiency of tax planning and the influence of tax audits performed during the three years prior to the research was also explored. The data were analyzed using JASP (version 0.19.3.0) using Spearman, Kendall, and covariance to establish associations between variables. The results show the importance of updating regulations and providing technical assistance from the IRS for optimizing tax planning. Overall, the research has validated that efficient tax planning is integrated into a company's tax policies, providing it with relevant information for strategic tax decision-making.
Keywords: tax planning, tax compliance, training, digitalization, tax simplification, tax incentives.
Downloads
References
Alban, A., & Estuardo, P. (2022). La transformación digital en la mejora de los procesos de tributación. http://repositorio.uisrael.edu.ec/handle/47000/2937
Bermello Rodríguez, M. C. (2023). Programa para el control tributario en la empresa multinacional Quala Ecuador 2023. http://repositorio.uisrael.edu.ec/handle/47000/3837
Bustos, S., Pomeranz, D., Serrato, J. C. S., Vila-Belda, J., & Zucman, G. (2022). The race between tax enforcement and tax planning: Evidence from a natural experiment in chile (No. w30114). National Bureau of Economic Research. https://www.nber.org/papers/w30114
Cajamarca Robles, M. E., & Torres Bernal, S. F. (2022). Políticas tributarias en el Ecuador y su incidencia en el presupuesto general del Estado en el periodo 2016-2020. https://dspace.ucacue.edu.ec/items/d6e4bccb-09ea-4058-9bbc-bf6fb2f441cd
Carcelen, J. A. G., Sánchez, W. A. T., Solís, K. P. J., & Carpio, W. T. M. (2025). Sostenibilidad fiscal y su incidencia en el desarrollo económico ecuatoriano durante el período 2020–2022. Arandu UTIC, 12(1), 1970-1983. http://www.uticvirtual.edu.py/revista.ojs/index.php/revistas/article/view/721
Chávez-Mejía, M. B., & Andrade-Amoroso, R. P. (2024). Evaluación de estrategias de planificación fiscal para empresas del sector comercial en Ecuador [Evaluation of tax planning strategies for commercial sector companies in Ecuador]. Revista Multidisciplinaria Perspectivas Investigativas, 4(especial), 54-64. http://www.rperspectivasinvestigativas.org/index.php/multidiscipinaria/article/view/157
Cheng, X. (2023). Analysis of Suggestions on Corporate Income Tax Planning. Journal of Theory and Practice of Management Science, 3(3), 1-3. https://centuryscipub.com/index.php/JTPMS/article/view/121
Espinoza Rosero, G. B., Issa Morales, E. H., León Barzallo, F. I., Defas Rugel, D. E., Zúñiga Alvarado, M. A., Baños Ortega, M. A., ... & Coloma Alvarado, N. N. (2025). Perspectivas tributarias y financieras en sectores estratégicos del Ecuador. https://dspace.ups.edu.ec/handle/123456789/29446
Flores, J. L. R., Reyes, R. D. O., Rosado, J. R. D., & Onofre, C. D. P. A. (2024). Análisis de la Tributación en Ecuador y su Contribución al Presupuesto General del Estado (2021-2023). X-pedientes Económicos, 8(20), 44-55. https://ojs.supercias.gob.ec/index.php/X-pedientes_Economicos/article/view/197
He, Z., & Tang, J. (2023). Deleveraging policy, leverage management, and firms’ aggressive tax planning. Asia-Pacific Journal of Accounting & Economics, 30(3), 594-618. https://www.tandfonline.com/doi/abs/10.1080/16081625.2021.2003212
Heri, G. M. (2023). The effect of tax planning and earnings management on firm performance with moderated role of audit quality and dividend policy: Evidence from east African listed companies (Doctoral dissertation, UTAR). http://eprints.utar.edu.my/id/eprint/6172
Khatniuk, N., Liakhova, O., Sadovyi, D., Pobiianska, N., & Nersesian, A. (2024). Current paths of tax for business entities: Financial, economic and legal aspects. Edelweiss Applied Science and Technology, 8(6), 2381-2393. https://elibrary.kubg.edu.ua/51054/1/N_Khatniuk_O_Liakhova_ta_in_8_6_2024_EAST_FPMV.pdf
Knaisch, J. (2024). How to account for tax planning and its uncertainty in firm valuation?. Journal of Business Economics, 94(4), 579-611. https://link.springer.com/article/10.1007/s11573-023-01177-1
Li, Y., Al-Sulaiti, K., Dongling, W., Abbas, J., & Al-Sulaiti, I. (2022). Tax avoidance culture and employees' behavior affect sustainable business performance: the moderating role of corporate social responsibility. Frontiers in Environmental Science, 10, 964410. https://www.frontiersin.org/articles/10.3389/fenvs.2022.964410/full
Mora, N. P. A., & Noboa, J. E. G. (2023). Gestión financiera y Tributaria para los GADS del Ecuador. Journal of Science and Research, 8(4), 205-224. https://revistas.utb.edu.ec/index.php/sr/article/view/2967
Natalia, A. (2021). Low-tax jurisdictions in international tax planning. Russian Law Journal, 9(3), 137-162. https://cyberleninka.ru/article/n/low-tax-jurisdictions-in-international-tax-planning
Nurlis, N., Indriawati, F., & Ariani, M. (2022). Business Strategy, Financial Distress, and Tax Avoidance: Does Sales Growth Play a Moderating Role. International Journal of Management Studies and Social Science Research, 4(4), 278-286. https://www.ijmsssr.org/paper/IJMSSSR00783.pdf
Quispe-Fernández, G. M., & Ayaviri-Nina, D. (2021). Carga y presión tributaria. Un estudio del efecto en la liquidez, rentabilidad e inversión de los contribuyentes en Ecuador. RETOS. Revista de Ciencias de la Administración y Economía, 11(22), 251-270. http://scielo.senescyt.gob.ec/scielo.php?pid=S1390-86182021000200251&script=sci_arttext
Rana, K., Poudel, P., & Chimoriya, R. (2023, October). Qualitative methodology in translational health research: current practices and future directions. In Healthcare (Vol. 11, No. 19, p. 2665). MDPI. https://www.mdpi.com/2227-9032/11/19/2665
Reibán Montesdeoca, P. V., & Vicuña Gómez, D. N. (2025). Análisis de la carga fiscal y el desempeño económico en las empresas florícolas del Ecuador. https://dspace.ucuenca.edu.ec/items/6ff40fd4-7945-4d95-bcdd-2374bf68e82a
Schwab, C. M., Stomberg, B., & Williams, B. M. (2022). Effective tax planning. The Accounting Review, 97(1), 413-437. https://publications.aaahq.org/accounting-review/article-abstract/97/1/413/4364
Schwab, C. M., Stomberg, B., & Williams, B. M. (2022). Effective tax planning. The Accounting Review, 97(1), 413-437. https://publications.aaahq.org/accounting-review/article-abstract/97/1/413/4364
Syafi’i, M., Chandrarin, G., & Zuhroh, D. (2023). The role of corporate governance in enhancing the influence of tax planning on tax disclosure. Management and Entrepreneurship: Trends of Development, 4(26), 27-38. https://management-journal.org.ua/index.php/journal/article/view/468
Thrall, C. (2025). Spillover effects in international law: evidence from tax planning. International Studies Quarterly, 69(1), sqaf006. https://academic.oup.com/isq/article-abstract/69/1/sqaf006/8042972
Unapanta, J., & Barberán, M. (2022). Casos de planificación fiscal. Universidad de las Américas Ecuador. https://books.google.es/books?hl=es&lr=&id=vlx0EAAAQBAJ&oi=fnd&pg=PT7&dq=Casos+de+planificaci%C3%B3n+fiscal.+Universidad+de+las+Am%C3%A9ricas+Ecuador.&ots=t3_0FPHTb0&sig=4q5pKMBfArDnyA5Tib5QgRrh1FE
Valderrama-Barragán, G. A. (2025). Gestión de las obligaciones tributarias por parte de la zona 5 del Ecuador. Revista Científica Multidisciplinaria HEXACIENCIAS. ISSN: 3028-8657, 5(9), 361-376. http://soeici.org/index.php/hexaciencias/article/view/523
Vergara & Cases, (2021). Aumento en carga tributaria y crecimiento: evidencia de países OCDE. https://static.cepchile.cl/uploads/cepchile/2022/09/pder591_rvergara_rcases.pdf
Villón-Ramirez, A. B., & Estefano-Almeida, M. A. (2025). Evaluación de las reformas tributarias y su influencia en la recaudación del impuesto a la renta en Ecuador durante los periodos 2022-2024. Revista Científica Zambos, 4(1), 328-344. https://revistaczambos.utelvtsd.edu.ec/index.php/home/article/view/93
Wiroonratch, B., & Tripipat, T. (2023). Influence of Audit Committee Characteristics on Thailand’s MAI Listed Company Tax Planning Efficiency. Cuadernos de Economía, 46(130), 170-180. https://cude.es/submit-a-manuscript/index.php/CUDE/article/view/384
Zhang, X., Husnain, M., Yang, H., Ullah, S., Abbas, J., & Zhang, R. (2022). Corporate business strategy and tax avoidance culture: Moderating role of gender diversity in an emerging economy. Frontiers in Psychology, 13, 827553. https://www.frontiersin.org/articles/10.3389/fpsyg.2022.827553/full
Published
How to Cite
License
Copyright (c) 2025 REVISTA CIENTÍFICA MULTIDISCIPLINARIA ARBITRADA YACHASUN - ISSN: 2697-3456
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
