Control tributario y su efecto en la rentabilidad de la empresa Constructora Engineering Build S.A.C. – Provincia de Moyobamba, Durante el periodo 2014

• Autores: Vela Terrones, Claudia Mercedes, Capinoa Flores, Patsy Isabel
• Formato: tesis de grado
• Fecha de Publicación: 2016
• Institución: Universidad Nacional de San Martin - Tarapoto
• Repositorio: UNSM-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unsm.edu.pe:11458/1249
• Enlace del recurso: http://hdl.handle.net/11458/1249
• Nivel de acceso: acceso abierto
• Materia: Control Tributario; Rentabilidad

This study aimed to determine the effect of tax control on the profitability of the company Construction Engineering Build SAC - Moyobamba Province during the period 2014. Also worth mentioning that according to the intended purpose of the research study developed type applied, since they have used existing theories and authors mentioned as evaluating the variables under study, the sample consisted of sixty (60) employees of the company in question, reaching the following conclusions: From the analysis in Based on the handling of tax control carried out by the construction company Build SAC Engineering determined that it has adequate processes if, as q if you set appropriate to take in order to lessen risks arising during the period of exercise activities. Regarding the second objective it was determined that the perceived shortcomings were due to the company employees not conduct their activities with responsibility and diligence, showing difficulty in establishing its tasks and thus hindering an appropriate tax control established irregularities that may present in the state. Similarly it concludes that the profitability is being affected due to mismanagement of tax control which causes serious deficiencies for sustainable profitability for the exercise of the company. Finally it should be noted that the tax control is vital to obtain a suitable return before any exercise to develop, because it allows to verify, monitor and modify any risks can be detected early, and avoid further sanctions own business disadvantage, if the tax control is poor profitability showed a deficit of incrementing in subsequent periods to the activities of the company.