Browsing by Author "Jácome Espinoza, Lady Luana"

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    Auditoría tributaria aplicada a la empresa de servicios AKI VOY CIA. LTDA en el cantón La Mana, provincia de Cotopaxi periodo 2023.
    (Ecuador : La Maná Universidad Técnica de Cotopaxi (UTC), 2024-08) Balseca Solano, María Belén; Jácome Espinoza, Lady Luana; Reyes Armas, Rodrigo Arturo
    The purpose of this research project was to carry out a tax audit of the service at the company AKI VOY CIA. LTDA which is located in the La Maná canton, Cotopaxi province, during the period 2023. This study was focused on evaluating compliance with the organization's tax obligations through the application of the tax audit phases. As part of the applied methodology in this research project, descriptive research, qualitative research, and quantitative research were used. The analytical method, the deductive method, and the inductive method were also used. Additionally, the interview questionnaire to the company manager was used as research instrument which provided valuable information about current practices and procedures at the company. It was important to state that the Internal Control COSO 1 model was used effectively to evaluate internal control in the administrative and accounting area of the company. The obtained results from the internal control report reflected satisfactory tax performance with some areas of opportunity that must be addressed to further strengthen the organization's management. It was concluded that the company must implement a tax audit to improve its processes. It was recommended to implement the tax process manual as a proposal on this research.