El control tributario y la recaudación de IVA en los restaurantes de la ciudad de Ambato.

摘要

The present investigative document deals with the Tax Control and VAT Collection in the Restaurants of the City of Ambato, where it was identified how the control processes affect the veracity gap of the declarations, the compliance matrix indicates the before, The average value determined in the intervention and after the statements showing an important difference between these values, which allows the Tax Administration to take adequate measures for future revisions. It was determined how the collection of VAT is affected by an inadequate control in the billing made in establishments, showing the prejudice that is generated for the State. It is proposed to improve tax control of restaurants in the city of Ambato to determine their actual compliance, because the establishments surveyed mention that their internal controls are deficient, provoking that the taxpayers declare them to be convenient, affecting the collection of VAT, Main tax within the tax revenues.