Abstract

CEDILLO CORDOVA, Kildare Wladimir. Evaluation of tax risk management as a fiscal optimization mechanism in the face of the anti-avoidance rule in agricultural cooperatives in Peru. e-Rev. Multidiscip. Saber [online]. 2025, vol.3, e-RMS05122025.  Epub Mar 17, 2026. ISSN 2960-2467.  https://doi.org/10.61286/e-rms.v3i.308.

Effective Management (EM) in Peruvian Agricultural Cooperatives (CAP) faces the challenge of a complex tax burden. Based on the hypothesis that Tax Planning (TP), understood as the proactive application of legitimate tax optimization strategies, is an indispensable tool and a direct predictor of managerial effectiveness, this study sought to determine the relationship and impact of TP on EM, focusing on economic sustainability and liquidity. A non-experimental, correlational-causal, quantitative design was employed. A stratified probability sample of managers and directors was selected, and a validated questionnaire with a Cronbach's alpha coefficient greater than 0.85 was used for data collection. The hypothesis was tested using simple linear regression analysis and Pearson's correlation coefficient, yielding a result that demonstrated a positive and highly significant correlation between TP and EM (r = 0.825; p < 0.001). The statistical model showed that tax planning explains 68.1% of the variance in the overall economic performance (OE), suggesting that agricultural cooperatives with advanced tax strategies achieve greater liquidity and profitability. The discussion confirmed that the legal optimization of taxes frees up capital for strategic reinvestments, improving international competitiveness, and reaffirming tax planning as an essential tool for OE, reducing tax risks, and ensuring long-term sustainability.

Keywords : tax planning; agricultural cooperatives; effective management; tax optimization; economic sustainability; tax burden.

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