Control de las obligaciones tributarias para la Empresa TTT-Punto-Mas-Salud S.A.S. en Babahoyo en el periodo 2023.
| dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
| dc.contributor.author | Macias García, Kenny Leonardo | |
| dc.date.accessioned | 2025-04-28T01:25:20Z | |
| dc.date.available | 2025-04-28T01:25:20Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18019 | |
| dc.description | The study examines the control of tax obligations for TTT-PUNTO-MAS-SALUD S.A.S. in Babahoyo during 2023. It was found that the company has deficiencies in tax planning and management, leading to delays in paying taxes such as VAT, withholding taxes, and income tax, increasing the risk of penalties from the Ecuadorian Tax Authority (SRI). The research, using both quantitative and qualitative approaches, included interviews with the accounting department and document analysis. It was revealed that the lack of training among administrative staff contributes to tax declaration errors. As a result, strategies are proposed to optimize fiscal management, including the implementation of a tax control model and staff training. Key conclusions highlight the need to improve tax planning and meet deadlines to avoid financial penalties. Preventive measures, enhanced accounting management, and the use of technological tools are recommended to ensure regulatory compliance and the financial sustainability of the company. | es_ES |
| dc.description | The study examines the control of tax obligations for TTT-PUNTO-MAS-SALUD S.A.S. in Babahoyo during 2023. It was found that the company has deficiencies in tax planning and management, leading to delays in paying taxes such as VAT, withholding taxes, and income tax, increasing the risk of penalties from the Ecuadorian Tax Authority (SRI). The research, using both quantitative and qualitative approaches, included interviews with the accounting department and document analysis. It was revealed that the lack of training among administrative staff contributes to tax declaration errors. As a result, strategies are proposed to optimize fiscal management, including the implementation of a tax control model and staff training. Key conclusions highlight the need to improve tax planning and meet deadlines to avoid financial penalties. Preventive measures, enhanced accounting management, and the use of technological tools are recommended to ensure regulatory compliance and the financial sustainability of the company. | es_ES |
| dc.description.abstract | El estudio analiza el control de las obligaciones tributarias de la empresa TTT-PUNTO-MAS-SALUD S.A.S. en Babahoyo durante el año 2023. Se identificó que la empresa presenta deficiencias en la planificación y gestión tributaria, lo que ha generado retrasos en el pago de impuestos como el IVA, las retenciones en la fuente y el impuesto a la renta, aumentando el riesgo de sanciones por parte del Servicio de Rentas Internas (SRI). La investigación, basada en un enfoque cuantitativo y cualitativo, incluyó entrevistas al área contable y análisis documental. Se evidenció que la falta de capacitación del personal administrativo contribuye a los errores en la declaración tributaria. Como resultado, se proponen estrategias para optimizar la gestión fiscal, incluyendo la implementación de un modelo de control tributario y la capacitación del personal. Entre las principales conclusiones, se destaca la necesidad de mejorar la planificación tributaria y el cumplimiento de plazos para evitar sanciones financieras. Se recomienda la adopción de medidas preventivas, el fortalecimiento de la gestión contable y el uso de herramientas tecnológicas para garantizar el cumplimiento normativo y la sostenibilidad financiera de la empresa. | es_ES |
| dc.format.extent | 42 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Obligaciones tributarias | es_ES |
| dc.subject | Gestión fiscal | es_ES |
| dc.subject | Planificación contable | es_ES |
| dc.subject | Sanciones financieras | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Control de las obligaciones tributarias para la Empresa TTT-Punto-Mas-Salud S.A.S. en Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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