Tax Planning and Decision-Making: a Study in Manufacturing Companies

Objective: The objective of this research is to analyze the relationship between tax planning and decision-making in companies in the manufacturing sector of the city of Quito. Theoretical Framework: In the development of theories on tax compliance, which constitute the theoretical basis for tax control strategies, the theories of deterrence, behaviorism and signaling are detailed. Method: This study involves the application of mixed methods through an exhaustive documentary and bibliographic review. The research is classified as descriptive and correlational. In addition, a survey has been structured with a Likert scale. Results and Discussion: From the data collected, it was concluded that there is a high degree of relationship between tax planning and business decision-making. Research Implications: The design and implementation of proper tax planning leads to more viable decision-making for a company's economic and financial health. This finding supports the idea that organizations can optimize their bottom line by effectively incorporating tax planning strategies into their decision-making processes. Originality/Value: The importance of the impact of the tax burden on the results of organizations is recognized, and, therefore, this research is positioned as a valuable contribution for companies to have a meaningful tool when designing strategies aimed at optimizing their economic and financial resources.