Abstract
The objective of this literature review article was to determine the general guidelines for planning in companies in the commercial sector, as well as identify the aspects of developing tax planning and finally the benefits of this action. The methodology used to carry out the study consisted of the search and synthesis of scientific articles collected from the most reliable databases, such as SCOPUS, Web of Science, ProQuest, EbscoHost, and Science Direct, among others. As a result, it was found that the factor that motivates organizations to implement tax planning as a tool is the optimization of fiscal resources. In addition, due to the constant modifications in legislation in recent years, it has had and will continue to have a significant impact. Finally, it is concluded that to achieve an adequate development of tax planning in companies, it is essential that those who carry it out have a business vision and, above all, deep knowledge about the structure and operation of the company, in addition to having a professional specialized in tax matters.
 
 Received: 10 May 2023 / Accepted: 9 September 2023 / Published: 5 November 2023
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