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

Authors: Gabriela Estefanía Cabrera Ramón; Cecilia Ivonne Narváez Zurita; Juan Carlos Erazo Álvarez;

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

Abstract

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.

Keywords

Social sciences (General), H1-99, impuestos, impuesto al valor agregado, A, tributos, procedimientos tributarios., General Works

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold