Fiscalización tributaria desempeñada en la Superintendencia Nacional de Aduanas y de Administración Tributaria – SUNAT, periodo 2020 a 2023
No Thumbnail Available
Date
2024
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
En el presente informe sobre Suficiencia Profesional se elaboró con la finalidad principal de exponer todas las labores desempeñadas como Auditor Tributario en la Superintendencia Nacional de Aduanas y de Administración Tributaria desde el periodo setiembre 2020 hasta la actualidad en la sede de la Intendencia Regional de Loreto – Iquitos, provincia de Maynas. El informe contiene criterios de la Administración Pública (SUNAT) como: antecedentes históricos, conceptos vinculados a la tributación, conocimiento institucional general de la Administración Pública, misión y visión, organigrama, marco teórico, tributos administrados, y principalmente la redacción de funciones desempeñadas detalladas como auditor tributario en el Área de Auditoria, así como la manera de contribuir con el país al formar parte de una institución fundamental en la gestión y contribución pública. Se concluye el informe fundamentando la experiencia de la labor como auditor tributario dentro de la Administración Pública, elaborando recomendaciones dirigidos a mejoras de procedimientos y resolución de problemas dentro del ámbito legal que ayuden a establecer un equilibrio entre el contribuyente, generando conciencia tributaria y el Estado, brindando una excelente orientación y correcta determinación del Impuesto.
ABSTRACT In this report on Professional Sufficiency was prepared with the main purpose of exposing all the work performed as Tax Auditor in the National Superintendence of Customs and Tax Administration from September 2020 to the present at the headquarters of the Regional Intendancy of Loreto - Iquitos, province of Maynas. The report contains criteria of the Public Administration (SUNAT) such as: historical background, taxation-related contests, general institutional knowledge of the Public Administration, mission and vision, organization chart, theoretical framework, taxes administered, and mainly the wording of detailed functions performed as a tax auditor in the Audit Area, as well as how to contribute to the country by being part of a fundamental institution in the management and public contribution. The report concludes with the experience of working as a tax auditor within the Public Administration, elaborating recommendations aimed at improving procedures and solving problems within the legal scope that help establish a balance between the taxpayer, generating tax awareness and the State, providing excellent guidance and correct determination of the Tax.
ABSTRACT In this report on Professional Sufficiency was prepared with the main purpose of exposing all the work performed as Tax Auditor in the National Superintendence of Customs and Tax Administration from September 2020 to the present at the headquarters of the Regional Intendancy of Loreto - Iquitos, province of Maynas. The report contains criteria of the Public Administration (SUNAT) such as: historical background, taxation-related contests, general institutional knowledge of the Public Administration, mission and vision, organization chart, theoretical framework, taxes administered, and mainly the wording of detailed functions performed as a tax auditor in the Audit Area, as well as how to contribute to the country by being part of a fundamental institution in the management and public contribution. The report concludes with the experience of working as a tax auditor within the Public Administration, elaborating recommendations aimed at improving procedures and solving problems within the legal scope that help establish a balance between the taxpayer, generating tax awareness and the State, providing excellent guidance and correct determination of the Tax.
Description
Keywords
Fiscalización Tributaria, Administración Tributaria, Desempeño laboral