La auditoría tributaria preventiva y su efecto en el riesgo tributario en la empresa Protex S.A.C. Trujillo año 2018

Abstract

The purpose of this research study is to determine the effect of the preventive tax audit in the company Protex SAC year 2018, Investigation of a quantitative approach of a descriptive, correlational, non-experimental design, of cross-section type, taking as an independent variable the preventive tax audit and as a dependent variable the tax risk; For the development, the technique and instrument, documentary analysis guide, interview guide to the company's accountant were used, obtaining an analysis and interpretation of the application of substantial and formal obligations, also through a risk matrix, where in First instance diagnosed the existence of a 41% low confidence level and a high tax risk; allowing to corroborate the hypothesis; The preventive tax audit has a positive effect on the tax risk in the company Protex year 2018, the results obtained are presented in tables, managing to identify tax risks before an audit with determination of certain base and presumed base, Therefore it is concluded; The positive effect of the preventive tax audit on the tax risk in the company Protex SAC Trujillo year 2018, incurred S /. 58,562.00 soles, finally it is recommended to take measures to avoid tax contingencies before future audits.