Effectiveness of tax audits in detecting tax fraud in health care facilities [Efectividad de la auditoría tributaria en la detección de fraudes fiscales en casas de salud]

Abstract

The objective of the study is to design a set of good tax audit practices that strengthen the early detection of tax irregularities and fraud in private clinics in the city of Ambato, Ecuador. Descriptive, non-experimental. In Ecuador, tax evasion is reflected in practices such as the creation of shell companies and the manipulation of invoicing, which widens the fiscal gap and reduces the resources available for the country's development. Therefore, tax evasion is related to the lack of a solid tax culture among taxpayers, added to the constant changes in tax regulations. Despite reforms such as the RIMPE regime, the lack of up-to-date information and compliance out of obligation rather than conviction continue to be persistent challenges.