Financial Education - Company assertive decisions on profitability and financial leverage

To evaluate the implementation of tax planning as an administrative tool, allowing the smooth meshing of economic, financial and tax activities, reducing the dispersion of efforts and waste of resources and thus achieving that the company has assertive decisions in its profitability, liquidity and financial leverage, in the development of its activities.

Similarly, the tax planning of the income tax for special taxpayers in the clinical sector, tax planning is a process consisting of a set of lawful legal acts of the taxpayer, which aims to maximize the efficient investment of the resources allocated by the same through the reduction of the tax burden within the options provided by the legal system.

Consequently, tax planning seeks to prevent, avoid or postpone the occurrence of the taxable event, with the purpose of reducing or deferring the tax burden of the taxpayer as much as possible according to the law, which should provide the goals and objectives and the means to achieve it.

The interest of developing this research is to provide knowledge and create culture within the company, in this sense the research is focused on analyzing the income tax planning of companies designated as special taxpayers.

From the methodological point of view, descriptive research with non-experimental field designs of quantitative nature is used as a type of research, and the data collection instrument used is the survey technique in the form of a structured questionnaire.