Evaluación del proceso contable y su cumplimiento tributario en la Operadora de Turismo Puruhá Razurku, período 2015.

The research entitled "EVALUATION OF THE ACCOUNTING PROCESS AND TAX COMPLIANCE IN THE PURUHÁ RAZURKU TOUR OPERATOR, PERIOD 2015" was carried out with the objective of highlighting how the registration of its operations is carried out until the financial statements are obtained, and the level of Compliance with their tax obligations. In order to develop the research, the deductive hypothetical method was used because the general knowledge of the accounting process and the taxation to carry out the respective analysis in the company was taken. The research has a non-experimental design because it did not intervene in the behavior of the variables; The type of study is documentary and field since information was obtained from bibliographic sources such as books and financial documents obtained through direct exploration. The information regarding the research variables was obtained through the interview with the accountant and the manager of the Tourism Operator Puruhá Razurku, whose criteria validated the observation made. The results show that the accounting process directly affects tax compliance, which in the present case has been carried out with an opportunity to overcome the inconveniences that may have arisen during the fiscal year 2015 and which led to the determination of the respective consequences and recommendations.

• 第一著者: RumancelaGuamunshi, Aurelio (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2017
• 主題: Ciclo contable; Tributario
• オンライン･アクセス: http://dspace.unach.edu.ec/handle/51000/3797