Analysis of tax behavior in the heavy transport company Benzor S.A. from the city of Riobamba (Ecuador) Análisis del comportamiento tributario en la compañía de transporte pesado Benzor S.A. de la ciudad de Riobamba (Ecuador)

Abstract

The objective of this investigative work is to analyze the behavior of the tax obligations of the shareholders of Heavy Transport Company Benzor S.A. During the 2018 fiscal period, for this study the field research methodology was applied because it was carried out at the company’s facilities in order to collect accounting and tax information through the direct observation technique, the instrument was the interview with the manager of the company, Mr. Manuel Shañay Zabala, the accountant, Engineer Marisol Santander and its partners; reviewing each of the declarations of the different taxes presented by the shareholders before the Internal Revenue Service (SRI), such as Value Added Tax (vat), withholdings at source (R / F) and income tax ( IR) with the income for each point of issue, then an individual analysis was carried out to proceed to a global analysis of said returns presented in accordance with the , Organic Law of Internal Tax Regime (LORTI, arts. 56 and 158), this made it possible to show that several tax returns such as vat and withholdings at the source did not match the company’s records, since the partners, not having updated authorized documents, did not deliver the sales receipts, which caused the non-compliance of their tax obligations and therefore the payment of fines.