Auditoría tributaria al Gobierno Autónomo Descentralizado Municipal de Riobamba, provincia de Chimborazo, período enero 2012 a enero 2013

Abstract

This research was carried out to assess the level of compliance with tax obligations Self-Government Decentralized Municipal from Riobamba city, Chimborazo province, during January 2012 to January 2013. The audit consist of an exhaustive components about tax obligation review. For purpose of issuing a report in relation to identified findings, and that obtained results help the municipality to realize corrections on time. During the development of research Basics of Tax Audit and legal regulations were determined; then begins with a planning phase which includes the preliminary planning and planning specific resulting in an internal control report, in phase two of Execution considers four tax components such as: formal Rights Withholding at Source of Income Tax, Value Added Tax and Withholding; thus ending with Phase three involves the issuance of the Final Audit Report Tax where deficiencies and shortcomings that keeps the town are exposed. Finally, the conclusions and recommendations are expected to constitute a contribution to the improvement of compliance with tax obligations, provided that the authorities and when the authorities take corrective measures to counteract the inconsistencies found.