Auditoria tributaria y su relación con el cumplimiento de las obligaciones fiscales de la exportadora de banano hayersa S.A. cantón La Mana.2012

Banana Exporting HAYERSA SA, it could fall into activities evasion and tax avoidance, which could be detrimental to fines and penalties for such actions, for this reason this tax audit is performed. Given that this audit is important because it allows to know and assess the correct application of the provisions of the tax laws in force in operations and work carried out in every business. The tax audit phases Audit and correspond, evaluation of internal control system and its impact on the financial results of the company for the conduct of a report developed and communicating results. It started with a questionnaire, company information was compiled to detect management accounting and tax administration, which might be present in different areas; also could meet management policies, controls that prevent any anomaly in accounting. In the analysis and review it was noted that their policies are established although some recommendations are made to run on time and meet the obligations of the company. Furthermore, analyzing what they represent tax audits as inferred in the world of business, as is the case of Export banana HAYERSA SA The development of this research sued the study of different methods, such as identify, analyze and assess confidence levels and risks of the operation, resulting in that the levels of effectiveness and efficiency are high, and the risk levels tax management are low.

• Main Author: Caballero Tapia, Karen Iliana (author)
• Format: bachelorThesis
• Language: spa
• Published: 2016
• Subjects: Obligaciones fiscales; Exportadora de banano hayersa S.A.
• Online Access: http://repositorio.uteq.edu.ec/handle/43000/4861