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- Title
LA AUDITORÍA TRIBUTARIA PREVENTIVA Y SU EFECTO EN EL RIESGO TRIBUTARIO EN LA EMPRESA PROTEX S.A.C. TRUJILLO AÑO 2018.
- Authors
Velezmoro Velásquez, Carlos Alberto; Calvanapón Alva, Flor Alicia
- Abstract
The purpose of this research study is to determine the effect of the preventive tax audit in the company Protex S.A.C year 2018, investigation of quantitative approach of descriptive scope, of non-experimental design, of cross-section having as independent variable the preventive tax audit and as dependent variable the tax risk; for the development, the documentary analysis and interview techniques were used, the fulfillment of substantial and formal obligations was analyzed and interpreted, also through a risk matrix, where the existence of a 41% low confidence level and a tax risk was determined high; in addition, tax risks were identified before an audit with determination of a certain basis and presumed basis, concluding; that the preventive tax audit has a positive effect on the tax risk in the company Protex S.A.C Trujillo year 2018, finally it is recommended to take measures to avoid future tax contingencies audits.
- Subjects
TAX auditing; INDEPENDENT variables; DEPENDENT variables; TAXATION; DUTY
- Publication
3C Empresa, 2020, Vol 9, Issue 2, p107
- ISSN
2254-3376
- Publication type
Article
- DOI
10.17993/3cemp.2020.090242.107-131