Análisis de los registros contables de mermas en la generación de riesgos tributarios de una empresa recicladora en Guayaquil.

Abstract

Investigations on the process of control of losses, accounting records and risks that occur in the development of operations; They have focused on deepening and identifying the factors that intervene in the application of criteria to control and write off inventories due to losses, since as they are wastes that occur within the production process they must be registered as such and reduced from income tax, the purpose of keeping controls and records is that they are deductible expenses. The comparative study of the investigations was developed in a recycling company in Guayaquil with the objective of analyzing the tax risks caused by the accounting of losses, the qualitative approach was used to determine the type of elements or factors that affect the accounting records, The design is of a nonexperimental type because the situations that occur in the risks are examined, the scope is descriptive, it allows to represent the effect caused by the accounting records and narrates the success or failure in the deductibility of the expense due to losses. Figures recorded for losses in the recycling company of the year 2018 were analyzed, causes that originated observations by the control entity and as a finding, the way to mitigate the risk in the accounting records was detected, noting that they fulfill their purpose when they are accepted by the regulatory entities without any type of observations or interventions, otherwise the taxpayers lose the values recorded in the accounts, they become non-deductible expenses for losses in addition to other tax pecuniary pena