Tax procedures for the management and control of value added tax (VAT) in the pharmaceutical industry

Autor: Gabriela Estefanía Cabrera Ramón, Cecilia Ivonne Narváez Zurita, Juan Carlos Erazo Álvarez
Jazyk: Spanish; Castilian
Rok vydání: 2019
Předmět:
Zdroj: Revista Arbitrada Interdisciplinaria Koinonía, Vol 4, Iss 2, Pp 4-24 (2019)
Druh dokumentu: article
ISSN: 2542-3088
DOI: 10.35381/r.k.v4i2.465
Popis: This article aims to explore the specific needs of tax management standardization to design and diagram guidelines that seek tax management in this company. The type of investigation was descriptive given that characteristics of the tax procedures for the treatment of VAT in a public company were presented. The FARMASOL EP. Company was considered as an analysis unit, and as a study universe four key actors of the company: Manager, Financial Administrative Assistant Manager, Accountant and Treasurer. It is concluded that taxes play a vital role for the economies of people, organizations and countries. Of these, the payment and tax administration of VAT can positively or negatively impact the liquidity and profits of companies. This depends on whether the tax management is carried out through tax guidelines or procedures according to the law.
Databáze: Directory of Open Access Journals