Auditoría tributaria a la agrícola bananera La Blanquita, cantón la Maná, provincia de Cotopaxi, período 2019

Abstract

The purpose of this research work was to determine the incidence of the Tax Audit and how it influences the improvement of compliance with tax obligations in Agrícola Bananera La Blanquita, period 2019, with the purpose of verifying the implementation of tax control to evaluate the trust, efficiency, and cooperation shown by the institutions to comply with their regularity obligations. In the development of this process, the non-experimental design and exploratory research were used, so it is considered that there is very little research on this topic, being necessary to seek information in primary and secondary resources, in addition to using the descriptive model because it helped to understand in detail the characteristics of the company, management and, therefore, can measure the level of tax compliance of the company. Through this analysis it was possible to establish that adequate accounting management is important for the compliance of the company the same that the information collected shows few novelties in its performance, through timely compliance except for certain observations, presenting a high level of efficiency in the use of economic resources and it was also possible to evaluate important variables related to the subject of data collection. In addition, it could be determined that proper accounting management is very important for the agreement of the company, through the information collected, the company's performance is nothing new because it satisfactorily complied with the obligations granted to the company. Therefore, it is recommended that the company should have the original supporting documents issued by the suppliers, and make the declarations considering the ninth digit of the “RUC”, this will avoid the payment of fines and interest.