Auditoría tributaria a la Cooperativa de Ahorro y Crédito “Ñuka Llakta” Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The purpose of the Tax Audit is to evaluate the correct application of what is stipulated in the current Tax Legislation, in the operations and work carried out in both the public and private sectors. We evaluated the degree of tax compliance of the Cooperativa de Ahorro y Crédito -Ñuka Llakta‖ Ltda. In the development of the study it is presented an information of the knowledge on which the investigation is carried out considering what is stipulated in the current Tax Rules. It was determined by the application of internal control programs, tests and questionnaires that the risk is 62% (MODERATE RISK), and 32% (LOW CONFIDENCE) considering in particular the non-existence of a tax culture that does not allow evaluations between What is declared and what is recorded; Nor does it have periodic training in changes related to the accounting - tax area, which can guide an effective implementation of the activities. At the end of the work, a report was issued to record the non-compliance or infractions of the tax obligations found during the review, in order to make the information on the operations useful in the determination of taxes.