Examen especial a los tributos durante la pandemia del Covid-19 en la compañía Aviles Flor en la provincia de Morona Santiago, para determinar el nivel de cumplimiento

Abstract

The purpose of this research project was to conduct an extraordinary tax review of company “Aviles Flor Cia Ltda.” The research used different qualitative and quantitative methods to obtain accurate, reliable, and concise accounting information that determined the level of compliance with the tax obligations of value-added tax and income tax against COVID-19 between 2020 and 2021. The internal control questionnaire was conducted according to the COSO I system. This tool was used to analyze the management of the outgoing company. As a result, a confidence level of 83.33% was obtained and a low risk of 16%. On the other hand, the analysis of the values granted by the company and the information found in the superintendence of companies indicate favorable liability for the state. The particular examination concluded with a qualified opinion favorable to the company but with certain anomalies in some areas of the company. The anomalies were detailed in the final report submitted for the risk of tax evasion and fines