Tax planning and tax contingencies in the candy industry of the district of Lurigancho, Lima
DOI:
https://doi.org/10.56162/transdigital247Keywords:
tax obligations, tax contingencies, fines, sanctions, tax burdenAbstract
The aim of the research was to determine the existing relationship between planning and tax contingencies in the candy industry of the district of Lurigancho, Lima, 2022. The method was of a quantitative approach, applied type, non-experimental design-cross section, level correlational. A questionnaire was designed which was validated by expert judgment; It was applied through the survey technique. The sample consisted of 40 professionals from the accounting area, administrative area, and treasury area of ??four companies in the candy industry, which was determined through an intentional non-probabilistic sampling. To test the hypotheses, Spearman's Rho was used to measure the correlation of the variables. The results revealed that, through the non-parametric Rho Spearman test, a sig. bilateral of 0.000 and a correlation coefficient of .797, which allowed us to accept that tax planning is significantly related to tax contingencies. This relationship is highly positive, according to the data analyzed. It was concluded that tax planning seeks to optimize the tax burden of companies, while tax contingencies are the risks or problems that may arise in relation to tax obligations. Both aspects are important in business practice to guarantee efficient tax management and comply with legal obligations, according to regulations.
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