Análisis del cumplimento de las obligaciones tributarias de la empresa Delicias S.A. en el período fiscal 2016
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la presente investigación se analizó el cumplimiento de las obligaciones tributarias de la
empresa DELICIAS S.A, en el periodo 2016 y a su vez se determinó las causas por las cuales la
empresa está incumpliendo en sus obligaciones, ante la administración tributaria. El primer
capítulo se identificó los antecedentes de la empresa de manera general así como su actividad,
tipo de obligaciones, fecha de declaración entre otros datos los cuales ayudaron a analizar la
eficacia en sus procedimientos tributarios. El segundo capítulo se menciona las definiciones y
términos usados en la investigación. El tercer capítulo se realizó un cuestionario tributario a una
muestra del personal financiero en el cual se evaluó el control interno de la empresa dando como
resultado el incumplimiento en la declaración y pago de IVA y retenciones por falta de recepción
y entrega de facturas en el tiempo establecido, estos casos conlleva a que la empresa tenga que
pagar multas e interés al no declarar a tiempo y cometer faltas reglamentarias al no emitir los
comprobantes de retenciones dentro de los cinco días establecidos por la ley. Se plantearon
conclusiones y recomendaciones para establecer una política de recepción y entrega de
documentación con cierre contable a los veintisiete días de cada mes, con el fin llevar un control
de la misma evitando contratiempos al declarar y pagar las obligaciones, además se planteó la
posibilidad de capacitar constantemente al personal para así facilitar los procesos tributarios.
In the present investigation was analyzed the fulfillment of the tributaries obligations of the company DELICIAS S.A in the period 2016 and determinate the causes for which the company fails in its obligations, before tax administration. The first chapter identified the back grand of the company in general so activity, type of obligations, date of declaration between other information which help to analyze the efficacy in its tax process. The second chapter definitions and terms used in the investigation. The third chapter realized tax questionary to a sample the financial staff in which the internal control was evaluated resulting the breach in the declaration and paid of VAT and retentions for lack of reception and delivery bills in the time indicated this entails that the company has to pay fines and interest no to declare in time and to coming regulatory lacks by not issuing the withholding vouchers in the five days established by the law. In the conclusions and recommendations to establish a politics of reception and delivery of vouchers with countable closing to twenty seven days every month. Also possibility of training staff in the tax process.
In the present investigation was analyzed the fulfillment of the tributaries obligations of the company DELICIAS S.A in the period 2016 and determinate the causes for which the company fails in its obligations, before tax administration. The first chapter identified the back grand of the company in general so activity, type of obligations, date of declaration between other information which help to analyze the efficacy in its tax process. The second chapter definitions and terms used in the investigation. The third chapter realized tax questionary to a sample the financial staff in which the internal control was evaluated resulting the breach in the declaration and paid of VAT and retentions for lack of reception and delivery bills in the time indicated this entails that the company has to pay fines and interest no to declare in time and to coming regulatory lacks by not issuing the withholding vouchers in the five days established by the law. In the conclusions and recommendations to establish a politics of reception and delivery of vouchers with countable closing to twenty seven days every month. Also possibility of training staff in the tax process.
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Palabras clave
IVA, RENTA, OBLIGACIONES, TRIBUTARIAS