Tax research with non-experimental designs and descriptive modality

The tax investigations with non-experimental designs and with descriptive modality in terms of the evaluative fact of the tax planning and its incidence before the tax burden of the tax on the patent of industry and commerce, of type Feasible Project since it can give solution to a practical problem in the short and long term.

The recommended population should be finite since it is easy to determine and manage due to the number of people that integrated it, in this sense the sample was the same population constituted by workers of the company.

The recommended data collection is through the technique of direct observation and an instrument called questionnaire with dichotomous closed questions and with validation by professional experts in the area and then applied to the selected sample.

Subsequently, the results should be analyzed by grouping the items by dimensions, this information was represented in bar graphs, thus determining the lack of staff training, the lack of manuals of rules and procedures relating to tax and accounting matters, the company does not take advantage of the best alternative of the tax regulatory framework, the tax benefits were not taken into account to place it in a privileged area.

Likewise, the same are not applied in municipal matters, the company's cash flow is not harmonized with respect to the obligations of the Industry and Commerce Patent Tax, and it does not make use of the tax benefits granted by the Ordinance.