DIAGNÓSTICO DEL CUMPLIMIENTO DE OBLIGACIONES TRIBUTARIAS PARA LA EMPRESA DE SERVICIOS DE LIMPIEZA ULTRACLEANING G&R CÍA. LTDA., PERIODO 2016-2017, PROPUESTA DE PLANIFICACIÓN TRIBUTARIA

The thesis work called; "DIAGNOSIS OF THE COMPLIANCE OF TAX OBLIGATIONS FOR THE COMPANY OF CLEANING SERVICES ULTRACLEANING G&R CÍA. LTDA., PERIOD 2016-2017, PROPOSAL FOR TAX PLANNING ", was developed in order to verify compliance with tax obligations and thus detect possible errors in operations. In compliance with the objectives set forth in the thesis project, the tax diagnosis of the periods 2016-2017 was carried out, which was carried out by using the annexes of the Tax Compliance Report, for which it was necessary to request information from the manager of the the company, organize it and enter it into each of the annexes depending on whether it merited its application, the appendices applied were VAT, withholdings in the source of income tax, Income Tax, non-deductible expenses, management expenses and trip, additional labor deductions and depreciation of property, plant and equipment; Then we proceeded to perform the analysis of the results obtained from the diagnosis where the differences of the data presented to the Tax Administration and the records of the company were identified, being the most relevant those that are evidenced in the VAT declaration and in withholdings in the Source of Income Tax. 5 Subsequently, the Tax Planning Proposal was elaborated based on tax strategies, which were elaborated based on strategies that allow to take advantage of the tax benefits offered by the Law, the same that allows to improve the tax control and to obtain the opportune decisions optimizing resources to the company. Finally, it was concluded that a diagnosis of compliance with tax obligations was made to the company ULTRACLEANING G&R CÍA. LTDA., Allows the Manager and the accountant of the company to know the inconsistencies presented in the fulfillment of their obligations, the same ones that should prevent their reoccurrence in future periods.

• 1. Verfasser: Moreno Vega, Sayra Ivon (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2019
• Schlagworte: CONTABILIDAD; OBLIGACIONES TRIBUTARIAS
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/22143