Auditoría de cumplimiento tributario y su incidencia en la Ferretería Proaño, del cantón La Maná, periodo 2021.

The present research work under the topic: AUDIT OF TAX COMPLIANCE AND ITS INCIDENCE ON THE PROFITABILITY OF THE PROAÑO HARDWARE STORE LA MANÁ CANTON, PERIOD 2021, has as its general objective to carry out a Tax Compliance Audit to verify the veracity of the tax obligations and their incidence on the profitability of the Proaño hardware store in the La Maná canton. It lets the authors determine compliance with tax and regulatory laws and how they affect the company. It was carried out due to the need to audit the accounting process, and how these can improve with the application of an audit. In order to evaluate the degree of confidence of the applied controls, it was necessary to apply questionnaires through COSO I, where a confidence level of 76% was obtained and the level of risk of 24% is defined as LOW. Through the execution of the tax compliance audit, it was possible to identify that the company presents breaches in the art. 389 of the Tax Code: The late or incomplete submission of an accounting statement and the art. 96.- which shows that the Formal Duties of the hardware store do not present a sanction that exceeds a significant amount or that is recurring since it has only been presented during the 2021 period, 4 sanctions whit errors and in a delayed manner that exceeds an amount of $ 250.00 for interest due to default. Finally, the presentation of a proposal supported of the hardware store, the description of the tax declaration, and taxation processes.

• Prif Awdur: Cuchiparte Pastuña, Digna Jeaneth (author)
• Awduron Eraill: Chitalogro Diaz, Yomaira Isabel (author)
• Fformat: bachelorThesis
• Iaith: spa
• Cyhoeddwyd: 2023
• Pynciau: CONTROL INTERNO; RENTABILIDAD; EMPRESA; CONTABILIDAD Y AUDITORIA
• Mynediad Ar-lein: http://repositorio.utc.edu.ec/handle/27000/10203