Objective: To determine to what extent the application of the tax preventive audit affected the General Sales Tax payment in footwear companies in Trujillo in 2017. Method: The investigation was quantitative, and it was developed with the information of three footwear companies from the Association of Small Industrialists and Artisans of Trujillo. The accountants of each company were subjected to the questionnaire survey technique, to the documentary analysis, and to a series of interview Results: The tax preventive audit in footwear companies decreased by 66.7% in both, the tax non-compliance of the General Sales Tax, and the audits of the National Superintendency of Customs and Tax Administration in 2017. Conclusion: The preventive tax’s audit applied to footwear companies in Trujillo, significantly reduced the payment deficit of the General Sales Tax for the year 2017.

Objective: To determine to what extent the application of the tax preventive audit affected the General Sales Tax payment in footwear companies in Trujillo in 2017. Method: The investigation was quantitative, and it was developed with the information of three footwear companies from the Association of Small Industrialists and Artisans of Trujillo. The accountants of each company were subjected to the questionnaire survey technique, to the documentary analysis, and to a series of interview Results: The tax preventive audit in footwear companies decreased by 66.7% in both, the tax non-compliance of the General Sales Tax, and the audits of the National Superintendency of Customs and Tax Administration in 2017. Conclusion: The preventive tax’s audit applied to footwear companies in Trujillo, significantly reduced the payment deficit of the General Sales Tax for the year 2017.

Determina en qué medida poner en marcha la auditoria de prevención de tributos repercuten en el pago IGV en las compañías de calzado asociadas a la APIAT para el periodo 2017. El presente estudio fue de tipo cuantitativo y correlacional; se estableció una muestra de 3 compañías de calzado asociados a APIAT, se utilizó un muestreo por conveniencia; se aplicaron dos encuestas a los contadores de dichas empresas en dos fases: la primera, aplicada antes de poner en marcha la auditoría de prevención de tributos correspondientes al IGV en el año 2017 (trabajo de campo) y la segunda que fue la misma encuesta aplicada inicialmente pero al término del trabajo de campo de auditoria y después de conocer los resultados obtenidos y las recomendaciones de auditoría de prevención de tributos para el IGV en el mencionado periodo tributario a través de un informe escrito alcanzado a cada ...