Incidencias de la aplicación de las sanciones tributarias en la gestión financiera de la empresa Austroelectric S.A. de Machala en el 2021.

Abstract

"Tax penalties are punitive measures applied to taxpayers who fail to comply with their tax obligations. These sanctions can be of different types and degrees of severity, and their main objective is to discourage tax evasion and guarantee compliance with tax obligations. It is important to note that tax sanctions can be imposed by the tax authority at any time and that their application may vary depending on the circumstances of the case. In addition, non-payment of tax penalties can generate interest and late fees, which increases the total cost of the penalty. For this reason, the present investigation is framed under the objective of determining the incidences of the application of tax sanctions in the financial management of the company Austroelectric S.A de Machala in 2021, the same that will be investigated through its field of action, financial management, and object of study, the accounting process of the company. In the same way, the data presented in this work come from the application of theoretical and empirical methods that, when contrasted with reality and the application of a survey, allowed us to know the situation of the company and propose an improvement plan and thus prevent sanctions. tax in which it may incur and not generate much greater consequences.