Auditoria fiscal: impacto en las obligaciones fiscales de los contribuyentes

Kimberlyn Selena  Campos Rodríguez; Candelaria  Guzmán Fernández; Germán  Martínez Prats; Francisca  Silva Hernández

doi:10.22490/25394088.6673

Vol. 17 No. 1 (2023)

Published

2023-01-18

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Tax audit: impact on taxpayers' tax obligations

DOI: https://doi.org/10.22490/25394088.6673

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Original article

Kimberlyn Selena Campos Rodríguez Universidad Juárez Autónoma de Tabasco, México

Candelaria Guzmán Fernández Universidad Juárez Autónoma de Tabasco, México

Germán Martínez Prats Universidad Juárez Autónoma de Tabasco, México

Francisca Silva Hernández Universidad Juárez Autónoma de Tabasco, México

The audit is an essential part of accounting since it allows to identify, verify that all the financial information made by the company is correct, with the application of the audit it helps to have a reasonable security about the operations of the taxpayers this in order to detect errors and know if they comply with the tax obligations to which they are subject, so its application is of great help both to the tax authorities and to the taxpayers themselves. The objective of this article is to describe how tax auditing has an impact on the obligations to which taxpayers are bound, so the application of an audit in tax areas allows an efficient verification in the operations carried out by taxpayers, so its application is of utmost importance so that they efficiently comply with their obligations.

tax audit, verification, taxpayers, obligations

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Tax audit: impact on taxpayers' tax obligations

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