Auditoría tributaria a la empresa productos alimenticios San Salvador de la ciudad de Riobamba, provincia de Chimborazo, periodo 2020

Abstract

The company Productos Alimenticios San Salvador presents withholding vouchers authorized outside the term established by the regulations; concerning the information submitted to the tax administration, there is a difference in the basic knowledge of the company, which has generated differences in values. Therefore, this research aimed to conduct a tax audit of the company Productos Alimenticios San Salvador in the city of Riobamba, province of Chimborazo, using the legal tax regulations to verify compliance with tax obligations in the fiscal period of 2020. For its execution, the methodological framework was developed with a qualitative and quantitative approach, the exploratory and descriptive level of research, and a non-experimental design was used because the study variables were not manipulated, and the cross-sectional design was used to carry out the study over a certain period, for data collection the type of documentary and field study was applied, through the use of research methods and instruments such as interview, survey and internal control questionnaires based on the COSO I method. The deductive and inductive approach was used to obtain the conclusions. It was determined that there are deficiencies and variations in values in the supporting documents and a lack of knowledge of the company's personnel about their functions, and by the legal tax regulations, the corresponding findings were generated; in this context, it is concluded that the company does not have a manual of functions to improve organizational performance. Professional carelessness on the part of the accounting personnel results in the omission of verification and reconciliation of the values to be declared, thus proposing to comply with the recommendations issued in the report to improve productivity, tax, and business management