Estrategias para mejorar el cumplimiento tributario aplicadas en la facultad de fiscalización de la Sunat 2024
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de suficiencia profesional titulado “Estrategias para mejorar el cumplimiento tributario aplicadas en la facultad de fiscalización de la SUNAT 2024” se desarrolló con la finalidad de presentar estrategias para mejorar el cumplimiento tributario de los contribuyentes que pertenecen a la Intendencia de Tributos Internos Huacho. Los principales problemas encontrados incluyen acceso limitado a información por múltiples sistemas, falta de comunicación interna, ausencia de lineamientos claros, conocimiento básico en programas informáticos y falta de capacitación en nuevas herramientas y técnicas de auditoría. Las estrategias de solución implementadas fueron: una plataforma centralizada de gestión de información que integre sistemas y facilite el acceso a datos de otras instituciones mediante blockchain; un sistema de comunicación interna robusto con un portal interno, herramientas de mensajería instantánea y un repositorio de documentos; lineamientos internos detallados y un programa de formación continua; capacitación en herramientas como Excel avanzado, Power BI y ACL mediante e-learning; y un programa de capacitación especializado en técnicas avanzadas de auditoría, detección de fraudes y uso de herramientas tecnológicas, con certificaciones internas y aprendizaje continuo.
ABSTRACT The present work of professional competence entitled "Strategies to Improve Tax Compliance Applied in the Faculty of Audit of SUNAT 2024" was developed with the objective of presenting strategies to improve tax compliance of taxpayers who belong to the Huacho Internal Tax Administration . The main problems identified include limited access to information due to multiple systems, lack of internal communication, absence of clear guidelines, basic knowledge of common software programs, and lack of training in new audit tools and techniques. The solution strategies implemented were: a centralized information management platform that integrates systems and facilitates access to data from other institutions using blockchain; a robust internal communication system with an internal portal, instant messaging tools and a centralized document repository; detailed internal guidelines and a continuing training program; training in tools such as advanced Excel, Power BI and ACL through e-learning; and a specialized training program for auditors in advanced audit techniques, fraud detection and use of technological tools, with internal certifications and continuous learning.
ABSTRACT The present work of professional competence entitled "Strategies to Improve Tax Compliance Applied in the Faculty of Audit of SUNAT 2024" was developed with the objective of presenting strategies to improve tax compliance of taxpayers who belong to the Huacho Internal Tax Administration . The main problems identified include limited access to information due to multiple systems, lack of internal communication, absence of clear guidelines, basic knowledge of common software programs, and lack of training in new audit tools and techniques. The solution strategies implemented were: a centralized information management platform that integrates systems and facilitates access to data from other institutions using blockchain; a robust internal communication system with an internal portal, instant messaging tools and a centralized document repository; detailed internal guidelines and a continuing training program; training in tools such as advanced Excel, Power BI and ACL through e-learning; and a specialized training program for auditors in advanced audit techniques, fraud detection and use of technological tools, with internal certifications and continuous learning.
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Keywords
Cumplimiento tributario, Facultad de fiscalización, Fiscalización Tributaria, SUNAT