Auditoría tributaria como estrategia preventiva para reducir riesgos tributarios en clínicas privadas del cantón Loja, año 2024

Abstract

Abstract: Tax auditing represents a key tool within organizations, facilitating the prevention of tax risks and ensuring compliance with current legal regulations. The general objective of this research was to analyze the influence of tax auditing as a preventive strategy to reduce tax risks in private clinics in the canton of Loja, in 2024. To this end, a quantitative approach was adopted, with a non-experimental, descriptive design. Data collection was conducted using a structured survey with a five-point Likert scale, administered to accounting staff at the clinics under study. This methodology allowed us to examine the relationship between tax compliance and the reduction of tax penalties and violations. The results show that the clinics maintain a high level of tax compliance, along with adequate accounting control. They also demonstrate knowledge of preventive tax audits, current tax regulations, and the correct issuance of receipts. Although opportunities for improvement are identified in terms of updating and tax advice, a positive trend toward responsible tax management is highlighted.