Tax strategies as tools to optimize profitability in the car rental sector

Abstract

The objective of the research was to design tax strategies that allow the increase of liquidity and profitability in the car rental companies of the city of Cuenca. It was located in a descriptive documentary typology with a non-experimental field design. The proposal to design tax strategies as profitability optimization tools seeks to identify the exemptions and deductions contemplated in the Organic Law of Internal Tax Regime that vehicle rental companies must use to benefit from a lower income tax payment. Through the design of these strategies, it is intended to reduce the tax burden in a lawful way without falling into the avoidance or evasion of taxes that are sanctioned by law, but rather, it consists of using the means provided by the legal system or a deficiency in the standard.

Keywords

• financiación
• tributación
• empresa
• crecimiento económico
• planificación estratégica.