El faltante de inventario y su incidencia en la declaración mensual del IVA en la empresa Gams S.A, periodo 2016.

Abstract

Tax evasion is one of the problems that the Ecuadorian Tax Administration faces every day and at a general level. Therefore, it makes use of different mechanisms to mitigate said inconveniences. The tax audit has always been present to fully enforce the tax obligations of the taxpayer. The objective of the present investigation is to determine the sales omitted due to inventory shortage during an inspection carried out by the Internal Revenue Service to the company GAMS SA, whose main activity is the commercialization of computers, corresponding to the 2016 period. As well as the incidence that causes in the monthly declaration of the value added tax. For the development of the work, the descriptive and analytical method has been applied, since it is going to describe the behavior of the variables under study, as well as the analysis of them. The result obtained is that there is internal inefficiency in the entity by not executing external tax audits that avoid this type of tax infractions that affect the organizations.