Auditoría de cumplimiento de las obligaciones tributarias y su incidencia en la rentabilidad de la empresa Agroquímicos Ganagro y Hermanos, cantón La Maná, año 2014

The research project was developed in the company Agrochemicals Ganagro and Brothers, a company dedicated to the purchase and wholesale of agricultural products. It is located in the province of Cotopaxi La Maná Canton. The research aims to conduct an audit of compliance with tax obligations and their impact on the financial performance of the company. To develop the research project was chosen a non-experimental design because it is done without deliberately manipulate variables. It was based on the phenomena as they occur in their natural context for later analysis. Inductive, deductive and analytical methods used in the research; inductive it allowed to obtain precise data investigate the facts in the audit, deductive nodded detail all the quantifications of research and analytical applied in interviews with employees of the company. An evaluation of internal control where it was verified that the tax returns are accurate expression registered in their books values 91% qualifying them high and 9% was determined under that originated applied because the human talent working in the company is not It is trained. It was found that the tax bases, penalties and interest recorded in the tax are not properly identified in the declaration of income tax and Form 104 with a difference of $ 8,000.00 in the tax base and Form 103 withholding the source, where it was found that the values of the income does not match the form 104 having retained a difference in values of $ 28.85. In implementing tax compliance audit identified that the company presents breaches in Article 389 of the Tax Code. The late or incomplete filing and 96. Formal Duties Art. Does not keep books and records calculations showing interest and penalties for the offenses committed.

• 1. autor: Peña Vega, Silvia Mariuxi (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2015
• Hasła przedmiotowe: Auditoría de cumplimiento; Agroquímicos Ganagro y Hermanos; Obligaciones tributarias
• Dostęp online: http://repositorio.uteq.edu.ec/handle/43000/1213