The elements proposed by the different authors regarding tax planning, since it allows the application of certain tools that serve as a guide at the time of developing the activities that benefit them; it is not the same to obtain results based on everyday life, as to obtain results that are supported by a previous planning, where the environment is studied and the results that strengthen present and future decision making are projected.
From there it is pointed out that there are two types of planning, called strategic planning, which is the one that in the business sense, works as the tool that allows the mobilization of all the resources of the company in the global scope trying to achieve long-term objectives and face situations in the future, thus helping to guide their efforts towards realistic performance goals, which is why it is necessary to know and apply elements involved in the planning process.
Strategic planning is constituted by the set of actions developed by the management oriented to determine the company's general rules of action, to point out the long-term objectives and to provide the guidelines and dimensions for the plans, which are divided as follows.
The second is technical or operational planning: tactics is understood as a specific scheme for the use of resources within a general structure. Therefore, it is constituted by the set of actions specifically developed.
These actions are developed by middle management in the short and medium term and should basically focus on the following aspects: the use of available resources to achieve the objectives, the assignment of sub-objectives to operational personnel, the determination of specific activities and limitations of attributions in the operational area, and the determination of those responsible in the short and medium term.