Resumo

MORENO-LEYVA, Nelly Rosario; CARCASI-MAMANI, Beatriz; CONDORI-LIZARRAGA, Yanet Silvia  e  PANCCA-HUACASI, Briyith Fiorela. Effectiveness of Tax Planning Strategies in Third Category Companies: A Phenomenological Approach. Rev. Int. Investig. Cienc. Soc. [online]. 2024, vol.20, n.2, pp.225-243. ISSN 2226-4000.  https://doi.org/10.18004/riics.2024.diciembre.225.

Tax planning is crucial for the operational strategy of companies, allowing them to minimize the tax burden within legal frameworks. However, third-category companies in Peru, especially medium and small ones, face significant challenges due to a limited understanding of tax regulations. This qualitative study, with a phenomenological approach, explored the effectiveness of tax planning strategies in these companies. Semi-structured interviews were conducted with three tax specialists, selected for their experience and knowledge. The interviews addressed four key dimensions: absence of tax planning, characteristics of planning, modification of tax regulations, and business learning. The analysis of the responses, carried out using content and hermeneutic analysis methods with Python, revealed that insufficient training and a deficient tax culture are the main causes of the lack of tax planning, increasing susceptibility to tax sanctions and fines. Additionally, optimizing expenses and implementing control mechanisms proved fundamental for effective planning. Strategic tax management was highlighted as essential for maintaining financial stability and regulatory compliance, especially amid regulatory changes. Continuous training and the modernization of tax processes emerged as critical factors to improve operational efficiency and reduce errors. The integration of the results with state regulations showed the positive influence of the Income Tax Law and Tax Education on tax planning and business management. In conclusion, the study underscores the need for effective tax planning supported by solid tax training and a stable regulatory framework, recommending the strengthening of training and advisory programs, as well as the digitization and simplification of tax processes to improve tax compliance and business competitiveness in the long term.

Palavras-chave : Tax planning; third-category companies; regulatory compliance; tax strategy effectiveness.

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