Propuesta metodológica para la detección de fraudes tributarios en el sector arrocero del cantón San Jacinto de Yaguachi.

Abstract

The main objective of this research work, entitled “Methodological Proposal for the Detection of Tax Frauds in the Rice Sector of the Canton of Yaguachi”, was to develop a methodological proposal for the detection of tax frauds in the rice sector of the Canton of San Jacinto de Yaguachi, in order to improve the efficiency and effectiveness of internal controls in this sector, contributing to transparency and tax compliance. The investigation focused on analyzing current internal control practices to detect possible vulnerabilities that could be exploited to commit fraud. The study adopts non-experimental, descriptive, field, quantitative research to obtain a concrete vision of the problem of the high risk of tax fraud. Surveys were carried out aimed at a sample of 30 rice producers, with the purpose of collecting relevant data. The research results reveal several critical areas where frauds can occur, such as lack of mission, vision, code of ethics, lack of mechanisms for the identification and evaluation of tax fraud risk management, as well as difficulties in carrying out tracking and monitoring. Finally, the study concludes with specific recommendations to apply a methodological proposal for internal control for rice companies, with the objective of strengthening transparency and integrity in the tax management of the sector. The implementation of this methodology will not only contribute to reducing tax fraud, but also to improve the competitiveness and sustainability of the rice sector in the San Jacinto de Yaguachi Canton.