Análisis del cumplimiento tributario a declarar en el impuesto a la renta del ejercicio fiscal 2022 de Orosur.

Abstract

Income tax compliance is essential in any tax system. This process involves the submission of accurate and timely tax returns by individuals and companies, in which they report their income, expenses and other relevant financial transactions. In relation to this, this paper focuses on analysing the income tax compliance of the "Orosur" company, assessing internal control and examining revenues in order to understand the impact of tax regulations on the company. With reference to the aforementioned, the general objective is to analyse income tax compliance, formulated for the 2022 fiscal year, in order to reasonably determine Orosur's monthly taxable income. In terms of methodology, it is a qualitative-quantitative approach, with an inductive-deductive method and a positivist paradigm. The type of research is descriptive with a non-experimental design and the techniques for data collection were the interview and the survey. The interview was applied to the accountant and manager of the company and the survey was aimed at 50 active accountants in the city of Machala. The information provided by these instruments allowed to know the root of the differences detected, that is to say, the deficiencies that the company has that need immediate changes. In addition, they allowed to know the procedures carried out by the accountants in terms of irregularities in the declarations and annexes used.