Auditoría tributaria a la persona natural Carrillo Guevara Juan Manuel, provincia de Chimborazo, período fiscal 2015

Abstract

The Tax Audit to the obligations of a natural person called Carrillo Guevara Juan Manuel, during the fiscal period 2015 was carried out in order to determine the level of compliance and application of current regulations during the year of study. To do this, a qualitative approach with a descriptive level in a non-experimental cross-sectional design was applied in order to describe the deficiencies found in the process of complying with the obligations established in the fiscal vector for natural persons obliged to keep an accounting record, and thus having a rudimentary forecast that helps prevent and correct errors in the next fiscal years. Being a second level investigation, the theoretical foundation is necessary, as it worked with studies carried out in companies with similar economic activities obtaining as a result a detail of findings that are the subject of investigation by the tax administration and its proposed solution. The legal regulations that were applied in the present investigation go as follow: The Constitution of the Republic of Ecuador issued in 2008, Tax Code of 2015 and 2018, Organic Law of Internal Tax Regime of 2015 and 2018, Regulation of Application Organic Law of Internal Tax Regime of 2015 and 2018; among other relationships