Impact of tax compliance audit on identification of risks and opportunities [Impacto de la auditoría de cumplimiento tributario en identificación de riesgos y oportunidades]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.117Keywords:
taxation, iscal policy, management auditAbstract
This study aims to analyse the impact of tax compliance auditing on the identification of risks and opportunities. A literature review methodology was used to gather relevant information on the subject. The results highlight that tax auditing has evolved significantly, being necessary to understand the financial situation of companies and to ensure their transparency and accountability. In addition, several benefits of tax compliance auditing were identified, such as improved tax compliance culture, reduced risks of penalties and fines, and increased investor confidence. In conclusion, tax compliance auditing is a fundamental tool to ensure that companies comply with their tax responsibilities, thus contributing to economic and social development.
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