Ruiz Cerdán, Winston MiguelHernández Coronel, Silvana Jazmín Mariel2023-04-272023-04-272022https://hdl.handle.net/20.500.14414/17173The methodology to achieve the objective focused on a quantitative approach under a correlational scope, in a non-experimental cross-sectional design, and a type of basic research, the study sample being made up of 35 workers, to whom two questionnaires were applied questions as data collection instruments with the survey technique. The results showed that 66% of the workers indicated that there is a deficient internal control in the company, likewise, while the status of the contingencies was high as mentioned by the workers (66%), reaching the conclusion that, the Internal tax control system is inversely and significantly related to tax contingencies. The methodology to achieve the objective focused on a quantitative approach under a correlational scope, in a non-experimental cross-sectional design, and a type of basic research, the study sample being made up of 35 workers, to whom two questionnaires were applied questions as data collection instruments with the survey technique. The results showed that 66% of the workers indicated that there is a deficient internal control in the company, likewise, while the status of the contingencies was high as mentioned by the workers (66%), reaching the conclusion that, the Internal tax control system is inversely and significantly related to tax contingencies.La presente investigación se abordó teniendo como principal objetivo determinar la relación entre el sistema de control interno tributario y las contingencias tributarias en la empresa Faz Metal EIRL, a su vez conocer el estado actual del control interno tributario, con ello evaluar el nivel de contingencias tributarias y realizar una propuesta técnica de un sistema de control interno tributario para disminuir las contingencias tributarias en la empresa Faz Metal EIRL. La metodología para la consecución del objetivo se centró en un enfoque cuantitativo bajo un alcance correlacional, en un diseño no experimental transversal, y un tipo de investigación básica, siendo la muestra de estudio conformada por 35 trabajadores, a quienes se les aplicó dos cuestionarios de preguntas como instrumentos de recolección de datos con la técnica de la encuesta. Los resultados mostraron que el 66% de los trabajadores indicaron que existe un deficiente control interno en la empresa, asimismo, mientras que el estado de las contingencias fue alto conforme con lo mencionado por los trabajadores (66%), llegándose a concluir que, el sistema de control interno tributario se relaciona inversa y significativamente con las contingencias tributarias.spainfo:eu-repo/semantics/openAccessControl interno tributarioContingencias tributariasAmbiente de controlEvaluación de riesgosActividades de controlinfo:eu-repo/semantics/bachelorThesis