Preventive Tax Audit and Refunds Linked to the General Sales Tax of Exporting Companies in the Province of Tambopata, Peru

Abstract

Objective: The objective of the scientific investigation was to determine the relationship between the preventive tax audit in the refunds linked to the general sales tax of exporting companies in the province of Tambopata, Peru. Method: The quantitative approach was considered, of a non-experimental type, with a descriptive and correlational design; considering a sample of 66 exporters from a universe of 80 to whom we applied two instruments, the first with 2 indicators and the second with 11, valid, with an alpha of 0.911 and 0.920 respectively. The statistical analysis was considered through the Pearson Chi square test and through a multiple linear regression. Results and conclusion: It were determined that the relationship between the preventive tax audit with the balance in favor of benefit, the perceptions not applied of the IGV and the excess or undue payments, is a high positive correlation. In view of the fact that, in the event of a 1% increase in the balance in favor of benefit matters, then the preventive tax audit will increase by 61.22%; if the non-applied IGV perceptions by the taxpayer are high, then the preventive tax audit will increase by 3.91%; and if the excess or improper payments increase by 1%, then preventive tax audit will increase by 15.47%. Finally, there is a high positive relationship between the preventive tax audit and the refunds linked to the IGV of the exporting companies of the province of Tambopata, since a Pearson correlation of 0.6957 was found. Implications of the investigation: The investigation shows an application of the theory to reality in the subject of the preventive tax audit in the returns linked to the general sales tax, the same that was carried out to the exporting companies of the province of Tambopata; all this in view of the fact that taxpayers and companies, when seeking to obtain greater economic profitability, avoid developing contribution actions with the State, since it is an obligation; That is why the supervisory and tax administration entities exercise the role of inspection, inspecting, investigating and controlling compliance with tax obligations. Originality/value: there are few investigations that analyze the relationship between the preventive tax audit with the refunds related to the general tax of the companies that are dedicated to the export of goods and services; which deserves to promote further investigations by types of exportable goods from Peru to the international market.