El sobrante de inventario y su influencia tributaria en la empresa PROXI S.A correspondiente al año 2016.

Abstract

The Internal Revenue Service, as a tax manager, tries to manage national resources, including the Value Added Tax, which is considered the most important for the country's economy. The present work is focused on the existence and its importance to the entities for a surplus of inventory maintained by the company PROXI SA, whose activity is the commercialization of televisions, equivalent all that, to a tax to be paid plus the interest corresponding to the year 2016, whose objective is to determine the omitted sales through the proportions defined for its pertinent substitute declaration and thus rectify values declared through form 104A. The methodology used was descriptive and analytical, because documentary analysis was used as a tool, to access primary sources, scientific articles and books related to the tax case for the respective analysis of the concepts carried out by the different authors. The main conclusion that has been obtained is that, the more knowledge that is obtained, there is the least possibility of breaking the law, in the same way that, the less knowledge greater taxes to pay to the State for a lack of tax culture.