Sistematización contable a los procesos tributarios en empresas comerciales y de servicios Accounting systematization of tax processes in commercial and service companies

Abstract

Tax regulations have caused taxpayers obliged to comply with their formal duties, maintain a tax control generated by the development of economic activities, the main aspect that affects the fulfillment of tax obligations is the ignorance of the processes that lead to determine the tax aspects of the administrators of the companies. The purpose of this research work was to publicize the bottlenecks based on interrelated accounting processes that allow to determine a correct tax management, the main
techniques applied in this research work have a qualitative approach, due to the different interviews applied to managers of commercial and service companies to determine weaknesses in the part of the tax processes that are generated by the nature of their economic activity. In the same way, it has a descriptive nature, which shows that there is variation in the accounting systematization of tax processes according to each type of company. The regulations indicate their application as filing their taxes, but in some cases, they do not comply with everything indicated on the tax return forms. Each company according to its economic activity is different and its tax treatment is also different, the application of an accounting systematization to the tax processes facilitates the understanding of the results expressed in the accounting reports, which allows to know the processes carried out for the tax determination