Abstract
Tax planning is a matter of increasing interest to large corporations. Complex tax systems must be optimized using mathematical programming methods. As an example, this paper considers the special tax system in the Canary Islands (REF), which includes incentives for investments in the region and can be used by companies to improve the return of their investments plans. A model for tax planning is implemented and solved with standard software.
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Acknowledgements
I would like to thank to Ms. Prudence Brooke-Turner for her revision of the English manuscript.
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Parra, E. (2019). Optimal Tax Planning with Mathematical Programming Models. In: Ortiz, Á., Andrés Romano, C., Poler, R., García-Sabater, JP. (eds) Engineering Digital Transformation. Lecture Notes in Management and Industrial Engineering. Springer, Cham. https://doi.org/10.1007/978-3-319-96005-0_32
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DOI: https://doi.org/10.1007/978-3-319-96005-0_32
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