Auditoría tributaria, como mecanismo de control para el cumplimiento de las obligaciones fiscales de la empresa elite construcciones de Machala en el 2022.

Abstract

The present work is about a tax audit which is an evaluation and control tool, which through its analysis allows to know exactly the tax situation of the company before the Treasury and the probable contingencies existing during the examination that is affecting the correct fulfillment of the tax obligations. The objective is to evaluate the compliance of tax obligations of the company Elite Constructions de Machala in 2022 by means of a tax audit that refers to the compliance of the legal and tax regulations in force, it is intended to audit the correct performance of the tax obligation. The methodology used in this research is the hypothetical-inductive method, as well as the empirical methods used are the interview, document study and observation guide in the company Elite Constructions; The development of a tax audit is a tax management tool that will ensure reasonable security against the audit entity, it is also concluded that the correct application of accounting and tax regulations is vital for the company in the construction sector and also to obtain efficiency in meeting the monthly and annual obligations that are made, to update, correct and improve appropriately the developments found as a result of the audit therefore it is recommended to continue conducting periodic tax audits and implement a scheme of controls that reduce the likelihood of having substantial errors and irregularities in them. For which has been established the application of various methods, which allowed us to detect the deficiency and with the application of this control will maximize internal control, observe the risks, organize control matrices and prevail tax documentation for the sole purpose of the company ELITE CONSTRUCCIONES.