Procedimientos tributarios aplicados por la empresa automotriz El Oro para el cumplimiento de sus tributos.

Abstract

This work has focused on the analysis of the tax procedures applied by the company Automotriz El Oro during the periods 2020 - 2021 for the compliance of its taxes, whose economic activity is the sale of spare parts. The company is an organization that has managed to establish itself in the market for more than 20 years, adapting to the changes that the market has been presenting throughout this time. However, in financial matters, the company does not have an adequate organizational structure for tax compliance. The objective of this research is to establish an adequate tax procedure for the due compliance of its tax obligations with the Internal Revenue Service. For this it has been necessary to make a bibliographic review of the importance of tax obligations and compliance with them, which allow to make a preamble for the context case; through a field research it could be established that the company has some shortcomings in its activities, starting from the lack of information that have had with the notifications of the Shri, until reaching the failure to pay the declarations. Based on the information that has been obtained, it has been possible to determine that the present research is of the quantitative and qualitative type. The study methodology applied in a non-experimental research desing, inductive, descriptive and synthetic analytical method. With this, the problems were determined and therefore a proposal was prepared to allow Automotriz El Oro to guarantee compliance with its obligations and respective payments on the dates established by the SRI.