Análisis de los informes de auditoría externa y de cumplimiento tributario como herramientas para la determinación de evasiones fiscales en pymes subsidiarias y asociadas del sector comercial de la ciudad de Guayaquil en los periodos 2016-2018

Abstract

This research work analyzes the incidence of external audit and tax compliance reports as tools for determining tax evasion of entities classified as subsidiary and associated SMEs of the commercial sector of Guayaquil between the end of the year 2016-2018. Therefore, it is concluded that the monitoring and review of the information uploaded to the platform with financial and tax data, would minimize or seek to make adjustments and additional determinations by SRI in the event of identifying deviations tax regulations.