Auditoría tributaria a la Cooperativa de Ahorro y Crédito Mushuc Yuyay Chimborazo Ltda., del cantón Riobamba, provincia de Chimborazo, períodos 2019 - 2020

Abstract

The present degree work was carried out with the purpose of enforcing compliance with tax regulations established by the Internal Revenue Service control agency in order to improve proper decision making, through the application of the Tax Audit, which is conducted to “Cooperativa de Ahorro y Crédito Mushuk Yuyay Chimborazo Ltda.”, Riobamba Canton, Province of Chimborazo, periods 2019 - 2020. In the development of the present work, a qualitative and quantitative research approach was used, with an exploratory and descriptive level, of the non-experimental type where the field and documentary modality were also used, as well as complemented with the deductive, inductive, and analytical methods, supported by study techniques like survey and interviews, using for the effect the research instruments such as the questionnaire and interview guide with the purpose of knowing the relevant, competent information about the management of the financial institution. With the aforementioned, during the execution of the tax audit, it was possible to examine and be verified with the records in accounting books, as in the declaration forms and annexes presented, which revealed the following findings; there are differences in the declarations presented to the financial administration, the tax credit is not accumulated, the value of the depreciation of fixed assets is not detailed, in many cases, the declarations are made outside the established term, it does not have the necessary supporting information. Finally, the respective conclusions and recommendations were made within the cooperative, which must take into account that the final report shows all the suggestions indicated, in order to take the pertinent and correct decisions for the improvement and strengthening of the tax process and support the development of the institution.