Propuesta Metodológica para Mejorar la Gestión Tributaria en la Administración de las PYMES Florícolas en la provincia de Pichincha, cantón Quito

Abstract

Currently companies must properly manage obligations with suppliers and tax administration, it is essential to survive in their environment and contribute to the current tax regulations. For them, they must focus much of their administrative actions on addressing their tax environment through precise management that is capable of satisfying the interests of the State and complying with their tax obligations in a timely manner.

In order to address the problem, the overall objective was to improve tax management in the administration of flower SMEs, through a methodological proposal aimed at the accounting, administrative and financial staff of companies, to manage efficiently the treasury plan and the tax planning budget. The population under study corresponded to a total of 181 flower SMEs from the Pichincha Province, Guangzhou Quito, which failed to meet their tax obligations, during the 2016-2018 fiscal period, the sample size analyzed was 54 SMEs.

The work implemented an explanatory or casual investigation, identified and known the causes and factors that gave rise to 29.83% of florist SMEs, in breach of the obligations of the tax administration, which was corroborated in the survey applied. It was determined that companies in the sector to meet their obligations to the tax administration must establish adequate cash flow management, receivables or overdues, prepare the treasury plan annually and a budget of tax planning to reduce penalties for non-compliance with tax obligations.