Auditoría tributaria a la Empresa Placa Centro Masisa cantón Guaranda, provincia Bolívar, periodo fiscal 2024.

Abstract

This thesis aimed to conduct a tax audit of the income tax return of Placa Centro Masisa Guaranda for the 2024 fiscal year, in order to verify compliance with tax regulations and the correct calculation of the tax. The research was developed using a mixed-methods approach that combined quantitative and qualitative techniques through document review, analysis of accounting and tax records, surveys, interviews, and evaluation of internal controls. The results obtained revealed inconsistencies in the classification of deductible and nondeductible expenses, deficiencies in tax reconciliation, a lack of formal procedures, and high levels of risk in the internal control components. It was also identified that tax management depended heavily on the individual experience of the staff, which created vulnerabilities in the income tax calculation process. The findings indicate that the company needs to strengthen its internal control processes, improve its tax documentation, and ensure the correct application of tax regulations. Therefore, it is recommended that the company implement tax procedure manuals, conduct preventive audits, and promote ongoing training for accounting staff to guarantee proper compliance and reduce tax risks.