Gestión y control del cumplimiento de las obligaciones tributarias, desde el enfoque de la normativa legal en la Avícola “Reina del Cisne” de la comunidad de San Martín de Veranillo, provincia de Chimborazo, cantón Riobamba período 2013

Abstract

“Management and Control of compliance with tax o obligations, from the approach to legislation in the poultry ”Reina del Cisne” at San Martin de Veranillo community Chimborazo province, Riobamba town period 2013”. This research aimed to evaluate the management and control of compliance with tax obligations, from the approach to legislation to improve the efficiency, effectiveness in the administrative and financial management of the company. Using tools such as surveys and questionnaires of evaluation of internal control will allow us to analyze the management which has been handling each of the processes and also develop indicators of efficiency and effectiveness to tax liabilities in order to determine the degree compliance. As a result it was found that the information in the financial statements, statements and annexes shows inconsistencies due to the untimely recording of transactions and the incorrect application of current legislation. It is proposed to counter the problems detected in the poultry company and a Guide to Tax Management Control where detailed processes and procedures to be followed in all their tax obligations. In order to strengthen the tax culture within the organization. Finally a recommendation early implementation of the guidance by the inspection staff of the obligations imposed by the SRI to the organization, it is expected to constitute a contribution in improving compliance with tax, as long as management obligations take corrective measures to balance the inconsistencies found.