Estrategias para minimizar la carga tributaria de personas naturales: caso empresa COPROCOM

TributaciónEl desconocimiento de la normativa tributaria vigente genera contingencias, que pueden estar representadas en sanciones, altos costos, pagos en exceso, pagos indebidos, intereses de mora, multas, entre otros, afectando los resultados de la empresa en forma negativa. La aplicación de estrategias nace como una respuesta a estas contingencias tributarias convirtiéndose en herramientas para optimizar la carga tributaria, ya que nos permite analizar y aplicar oportunamente los beneficios que nos brinda la legislación ecuatoriana. La investigación tiene como objetivo, cuantificar el impacto de la aplicación de las estrategias propuestas en la empresa COMERCIALIZADORA DE PRODUCTOS DE CONSUMO MASIVO MASIVOS (COPROCOM). La metodología que se utilizará en la investigación es el método cuantitativo. El diseño de la investigación a realizar es de campo, ya que la información relacionada con el problema será obtenida directamente de la fuente donde se producen los hechos. Esta se complementa con el estudio de las normas tributarias vigentes. De los resultados obtenidos en el estudio de campo, se demuestra que la empresa COPROCOM al cambiar de persona natural a persona jurídica o sociedad, obtiene un significativo ahorro en el pago del impuesto a la renta.Lack of awareness of the current tax law brings contingencies, as sanctions, high costs, payments in excess, wrong payments, default interests, penalties, among others, affecting income statement negatively. Application of strategies is the answer to these tax contingencies, becoming the tools to optimize tax burden, because it allows us to analyze and apply Ecuadorian legislation benefits in the appropriate time. This research has the goal to measure the impact of the application of strategies proposed in the company COMERCIALIZADORA DE PRODUCTOS DE CONSUMO MASIVO MASIVOS (COPROCOM). The methodology to be used in this research is the quantitative method. The design to be applied is in field, because the information related to the problem will be got directly from the source. This is complemented with the study of current tax law. From the results of the field research, it is demonstrated that the company COPROCOM gets a significant tax savings when changing from a natural person to a legal entity or corporation

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries