Tax audit to ensure income tax compliance and minimize risks in the dairy industry [Auditoría tributaria para asegurar el cumplimiento fiscal del Impuesto a la Renta en industria láctea]

Abstract

This study designs a tax audit process for the dairy sector, ensuring compliance with income tax obligations. In the dairy industry in the canton of Mejía, Ecuador, weaknesses were identified, such as inaccurate accounting records, insufficient internal controls, and high dependence on external services. Using a mixed approach with a non-experimental design, surveys and document analysis were used to diagnose tax practices. The results show limited tax management, with inconsistencies in income statements and deductions. A preventive tax audit structured in phases is proposed: planning, execution, reporting, and follow-up. This process would correct errors, improve the quality of accounting information, and reduce the risk of penalties. Tax auditing strengthens business management and promotes an organisational culture oriented towards responsible compliance with tax obligations.