Gestión contable y su impacto en el cumplimiento tributario en la Compañía de Transporte Siempre Caballero SICABAL S.A, ciudad Ambato provincia Tungurahua, año 2024.
This research work examined accounting management and its impact on tax compliance at SICABAL S.A. company, proposing as a hypothesis that inappropriate accounting management causes significant deficiencies in compliance with tax obligations. A mixed methodology was employed, integrating descriptive...
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| Formato: | bachelorThesis |
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2025
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| Acceso en liña: | https://dspace.ueb.edu.ec/handle/123456789/8775 |
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Engadir etiqueta | Summary: | This research work examined accounting management and its impact on tax compliance at SICABAL S.A. company, proposing as a hypothesis that inappropriate accounting management causes significant deficiencies in compliance with tax obligations. A mixed methodology was employed, integrating descriptive research, correlational analysis, field research, and documentary examination, using structured interviews with the general manager and external accountant, surveys of 24 active partners, and direct observation. The results revealed that the company handles systematized accounting with fundamental tax documents; however, 100% of partners lack training on correct invoice completion and cancellation processes, 67% show disinterest toward tax obligations, and 33% are completely unaware; additionally, the accountant does not perform periodic reconciliations between internal records and the SRI system, generating declarations with amounts higher than actual amounts and risk of sanctions. The Pearson correlation test type allowed determining a significant relationship between accounting management and its degree of tax compliance. The conclusions establish that the deficiencies are not due to technical errors but to organizational weaknesses and lack of tax training, so a basic training plan structured in 3 states and 6 modules was implemented, successfully completing the first phase. The recommendations include continuing with mandatory inperson training sessions, establishing communication protocols with the accountant, implementing semi-annual monitoring systems, and strengthening accounting education through SRI and SECAP courses. |
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