Bibliographic citations
Serrano, P., Valderrama, A. (2017). Riesgos tributarios en el proceso de fiscalización y determinación de las obligaciones tributarias en la empresa de transporte urbano “Saylla S.A.” Cusco periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1705
Serrano, P., Valderrama, A. Riesgos tributarios en el proceso de fiscalización y determinación de las obligaciones tributarias en la empresa de transporte urbano “Saylla S.A.” Cusco periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1705
@misc{sunedu/3043189,
title = "Riesgos tributarios en el proceso de fiscalización y determinación de las obligaciones tributarias en la empresa de transporte urbano “Saylla S.A.” Cusco periodo 2016.",
author = "Valderrama Delgado, Ana Paola",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research work entitled “TAX RISK IN THE PROCESS OF AUDIT AND DETERMINATION OF TAX OBLIGATIONS IN THE URBAN TRANSPORTATION COMPANY SAYLLA SA IN THE CITY OF CUSCO PERIODO 2016“ analyzes the current situation of the urban transport company Saylla in the city of Cusco in the period 2016, which found the general problem What are the tax risks that arise in the process of control and determination of the formal and substantial tax obligations in the urban transport company Saylla SA Cusco period 2016, being the general objective of the investigation, Identify the tax risks that are presented in the process of control and determination of the formal and substantial tax obligations, in the company of urban passenger service “Saylla SA“ Cusco period 2016. The hypothesis raised to the research problem is: Among the tax risks that are presented in the formal and substantial tax obligations are: violations and fines in the process of control and determination of tax debt in the company “Saylla SA “of the city of Cusco period 2016. The thesis consists of 5 chapters: referring to the description and formulation of the problem,justification and general and specific objectives. Then the theoretical framework, in which the variables and hypotheses of the research are developed. Then referred to the research method which includes the methodology used, techniques and population and research sample.Likewise, the results obtained through the data processing with the corresponding tables, graphs and Discussion are plotted, where the theories are contrasted with the obtained results. As for the methodology used in the present investigation is descriptive, because it will describe facts and phenomena such as formal and substantial tax obligations, tax risks, level of compliance and other facts. The design of non-experimental research insofar as any of the research variables were not manipulated, will only be observed in real state and then analyze the facts. Finally, it was concluded that Saylla S.A. presents a high tax risk of being sanctioned according to the tax code when incurring formal and substantial tax infractions originated in the form of management that contravenes the concession contract by not managing the service directly, but through the partners who under the form of affiliation are the direct responsible for the provision of the service; in this form of co-management the company does not manage or manage the service and the partners-operators who assume this responsibility do not comply with the tax obligations attributed to them as service providers, this fact generates a high possibility of being sanctioned by the tax administration according to the established in the tax code; a fact thatextends to the owners of the vehicular units who, in the form of affiliates of the company, manage the service and consequently are identifiable and punishable subjects, responding with the ownership of their assets against their acts that constitute unlawful tax punishable even in a criminal manner.
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