Financial Education - Theoretical and research assessment of the theoretical framework in tax planning studies

The purpose of the theoretical framework is to provide the research with a coordinated and coherent system of concepts and propositions to address the problem, since once the research problem has been stated, the next step is to support the research theoretically.

These are extremely important phases, since they include a review of the works that have been done related to the problem under study, provide guidance on how the research should be carried out, prevent the researcher from deviating from the topic, and also provide a frame of reference for interpreting the results that are obtained.

The background reflects the advances and current state of knowledge in a given area and serves as a model or example for future research, hence, some works that are related to the variables of study are taken as background of the research, which are presented below.

For example, in studies on tax planning as a tool for preventing the impact of the tax burden of the industry and commerce patent tax, an exhaustive investigation of the antecedents that provide information on the categories to be evaluated must first be carried out.

Since in studies on tax planning the immediate thing is to evaluate tax planning as a prevention tool based on the impact caused by the tax burden of the Industry and Commerce Patent Tax, with respect to the business cash flow.