Tax procedures in the company Libertadores Libertaxis S.A. from Riobamba City, Ecuador

Abstract

The purpose of this investigation is to establish the procedures for compliance with the tax obligations of the company Libertadores Libertaxis SA of the city of Riobamba (Ecuador), this investigation is of a documentary type since it is based on the Organic Law of Internal Tax Regime (LORTI) and the Tax Code, the design that was applied is non-experimental with a field approach, the research methods were deductive, inductive and analytical, the techniques used were direct observation; Once the maximum dates for the presentation of their duties had been established, flowcharts were established for the preparation of the required declarations and annexes; The expected results with the fulfillment of these procedures will avoid the unnecessary payment of fines and will contribute with a tax culture as well as in the reduction of evasion existing in our society.