Tax practices of the heavy transportation sector in the city of Guaranda

Abstract

Commercial activities require today more than ever to be up to date with tax processes, however, the heavy transport sector in the city of Guaranda shows irregularities in relation to the respective documents that are presented to the tax administration, for this reason, The idea of making an exhaustive review on this subject was born, taking as object of study the Compañía Nacional de Transporte de Carga Pesada Bolivarenses S.A Transguaranda. The methodology has a qualitative approach, so the open interview was used as a validation instrument. From the results obtained, it was evidenced that the Company does not have efficient tax practices, since the partners or shareholders do not deliver the sales receipts and complementary documents on time at their points of issue, being important to implement internal measures that contribute to better control of tax practices before the Internal rents service.