La contabilidad y la gestión del riesgo tributario específico para empresas distribuidoras de alimentos reguladas por la superintendencia de compañías, valores y seguros en el sector sur del Distrito Metropolitano de Quito en el año 2023

Abstract

The relationship between accounting and tax risk is of utmost importance for companies, due to the need for entities to comply with tax obligations minimizing future financial, legal and tax problems associated with their economic activity based on reliable and reasonable data provided by accounting systems. Tax risk management is essential in food distribution companies as it allows identifying and mitigating risks related to compliance with tax laws and regulations. Therefore, the general objective of this research work is to describe the relationship between accounting and the management of specific tax risk, identifying and analyzing the key elements that link them within the food distribution companies regulated by the Superintendence of Companies in the Southern sector of the Metropolitan District of Quito to improve tax management and accounting practice. thus, guaranteeing tax compliance. The methodology used is based on a non-experimental design of the descriptive and quantitative level. The instrument that was applied for this research was a questionnaire made up of twenty questions which contain previously defined answers. This research identifies and analyzes effective accounting and financial strategies to face the tax risk of the sector to provide practical recommendations that strengthen the capacity of food distribution companies that facilitate compliance with their tax obligations. The results determined that these companies have included as their main strategy online training regarding the change in current tax regulations, to minimize the tax risk that may arise, taking the permanent updates as a starting point to combine or integrate in tax management the management and preparation of tax reports with the support of accounting. The accuracy of it is because a large part of tax management depends on the technological tools available to obtain reasonable economic and financial results.