Tax Audit and the optimization of tax obligations of smes in the transportation sector [Auditoria tributaria y la optimización de las obligaciones fiscales para el transporte de carga pesada]
DOI:
https://doi.org/10.62574/rmpi.v5ieconomica.421Keywords:
tax compliance, tax audit, tax educationAbstract
The optimisation of tax obligations is an essential component of corporate financial management, especially in heavy freight transport. The aim of this study is to design good tax audit practices that contribute to the optimisation of tax obligations for heavy freight transport companies in Cuenca, Ecuador. Based on an analysis of international and regional background information, it has been identified that robust tax systems promote economic well-being, while weak controls, as in the cases of Venezuela and Ecuador, affect institutional stability. Good tax audit practices are highlighted as mechanisms to strengthen compliance, reduce evasion and improve profitability. The design was non-experimental, with a mixed approach and descriptive-explanatory scope, applying surveys to companies in the sector and reviewing regulations. The results show limited tax knowledge, a weak tax culture, and a need for training and advice.
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