Tax planning strategies to optimize the tax burden on heavy haulage transportation

Abstract

The tax burden comprises the tax obligations that must be met by companies in order to operate within the legal framework. In the heavy freight transportation sector in Yantzaza, Zamora Chinchipe province, this burden represents a structural challenge, particularly for micro and small companies with little tax planning. The objective of this study was to design tax planning strategies aimed at optimizing the tax burden and strengthening the financial sustainability of the sector. Through a mixed approach, the application of surveys and documentary analysis, deficiencies in the use of tax tools and limited specialized advice were identified. It is concluded that the implementation of actions such as the digitalization of records, continuous training in tax regulations and the use of tax incentives provided for in Ecuadorian legislation will improve compliance, reduce tax contingencies and increase the sector's competitiveness with respect to national and international standards of operating efficiency.