tax planning; financial strategies; microbusinesses; business resources; business sustainability; financial growth, tax practices; competitiveness

Authors

DOI:

https://doi.org/10.31637/epsir-2024-1256

Keywords:

tax planning, financial strategies, microbusinesses, business resources, business sustainability, financial growth, tax practices, competitiveness

Abstract

Introduction: Tax planning represents an essential tool for microenterprises, allowing the optimization of their resources. Therefore, the objective of this study focuses on analyzing the importance of optimizing business resources through tax planning, with the purpose of developing financial strategies that lead to the sustainable success of microenterprises. Methodology: A descriptive and exploratory qualitative methodology is used, applying the deductive method. 25 cases of Ecuadorian microenterprises are analyzed, selected from various regions of the country. The research is carried out through structured interviews with closed questions addressed to the managers of these organizations. Data collection is carried out deductively, to identify patterns and trends in the responses of the interviewees. Results: It is proven that there are weaknesses in the financial planning strategies of these organizations. Discussion: It is confirmed that adequate tax planning is essential for the optimization of resources in these microenterprises, since it allows reducing costs and improving liquidity. Conclusions: The proposed hypothesis is validated and the importance of developing and applying financial strategies for the long-term growth and sustainability of microenterprises is highlighted.

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Author Biographies

Dolores del Rocío Ortiz-Guevara, University of Guayaquil

Nationality: Ecuadorian. Certified Public Accountant. Diploma in Marketing. Specialisation in International Financial Reporting Standards. Master in Business Administration. Graduate of the Phd. in Economics, mention in Administration. Research professor of the Finance Degree at the University of Guayaquil.

María del Pilar Viteri-Vera , University of Guayaquil

Degree in Auditing and Accounting, Master's Degree in Business Management and Administration, Master's Degree in Higher Education, PhD in Social Work. Research Professor and Social Outreach Manager in the Finance Department of the Faculty of Administrative Sciences at the University of Guayaquil. Fields of research interest in social and business areas with emphasis on gender gaps and disabilities.

Jannina Alexandra Montalván-Espinoza, University of Guayaquil

Nationality: Ecuadorian. Professional training: Certified Public Accountant from the University of Guayaquil, Diploma in Taxation and Finance from the University of Guayaquil, Master in Taxation and Finance from the University of Guayaquil. Lecturer in Taxation and Finance Engineering and Finance Degree at the Faculty of Administrative Sciences of the University of Guayaquil in: Indirect Taxes, Direct Taxes and Exception Taxes, Financial Accounting. Research Professor and Accreditation Manager in the Bachelor's Degree in Finance of the Faculty of Administrative Sciences. Teacher Reviewer of Undergraduate Thesis of the University of Guayaquil in the Faculty of Administrative Sciences.

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Published

2024-10-24

How to Cite

Ortiz-Guevara, D. del R., Viteri-Vera , M. del P., & Montalván-Espinoza, J. A. (2024). tax planning; financial strategies; microbusinesses; business resources; business sustainability; financial growth, tax practices; competitiveness. European Public & Social Innovation Review, 9, 1–18. https://doi.org/10.31637/epsir-2024-1256

Issue

Vol. 9 (2024)

Section

INNOVATING IN ENTREPRENEURSHIP

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Copyright (c) 2024 Dolores del Rocío Ortiz-Guevara, María del Pilar Viteri-Vera , Jannina Alexandra Montalván-Espinoza

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