Propuesta de un manual de auditoría forense para reducir la evasión y elusión fiscal en la recaudación tributaria de la ciudad de Riobamba

Abstract

The lack of a Forensic Audit Manual in Riobamba City was the necessary guideline to start this research, which is why the objective was to propose a Forensic Audit Manual to reduce tax evasion and tax avoidance in tax collection in Riobamba City. Field research instruments were applied, such as surveys to taxpayers to find out how much they knew about certain tax obligations and their compliance, but above all, approaches were made to people who have worked in the Tax Administration to find out their assessment of the control processes they had been applying to determine taxpayers. The interview was conducted with a former official who knew the structure of the Internal Revenue Service in previous years and currently works as an external consultant to taxpayers, as well as with certain people who were recently linked to the Tax Administration and have a more recent vision, as well as with a former collaborator of several control agencies who has published a book on the subject of this research project to support this proposal. Finally, based on all this information, a Forensic Audit Manual focused on the prevention of evasion and avoidance by taxpayers in the city of Riobamba was proposed, to document the most favorable application of this type of audit of which there is very little information now in our country. It is concluded that this document could be a source of consultation to implement more agile controls for taxpayers and thus be able to stop in time such behaviors affecting tax collection.