Revista Científica Interdisciplinaria Investigación y Saberes
2024, Vol. 14, No. 2 e-ISSN: 1390-8146
Published by: Universidad Técnica Luis Vargas Torres
How to cite this article (APA):
Espín, T. (2024) Building a Business Conceptual Framework for Control
Tools, Revista Científica Interdisciplinaria Investigación y Saberes, 14(2) 29-41
Building a Business Conceptual Framework for Control Tools
Construcción de un Marco Conceptual Empresarial sobre las Herramientas de Control
Tanya Lizbet Espín Huayamabe
Msc. Tecnológico Universitario Espíritu Santo, tespin@tes.edu.ec, https://orcid.org/0000-0003-0704-
2249
This study focuses on exploring the areas of insufficient knowledge on
tax control tools in public or private sector companies, in order to
provide a more solid conceptual understanding of this topic. It
responds to the TES research project "Strategy for the application of
tax incentives in the incorporation of new companies in Ecuador".
Qualitative and quantitative research was used, employing
documentary review techniques and analysis of results. Companies in
different sectors in Ecuador will be selected annually, to which surveys
and interviews will be applied in order to establish the tax tools
available to each of them. Surveys and data collection forms will be
used as research instruments. In summary, the results revealed a
diversity of levels of familiarity and comfort with the use of accounting
software, tax preparation and online tools provided by the tax
agency.Principle of the Form
Keywords:
Tools, Accounting, Accounting, Software, Control,
Taxation
Resumen
Este estudio se enfoca en explorar las áreas de conocimiento
insuficiente sobre herramientas de control tributario en empresas del
sector público o privado, con el fin de proporcionar una comprensión
conceptual más sólida sobre este tema. El mismo responde al
Abstract
Received 2024-02-12
Revised 2024-04-09
Published 2024-05-01
Corresponding Author
Tanya Lizbet Espín Huayamabe
tespin@tes.edu.ec
emmontesinosr@ucacue.edu.ec
Pages: 29-41
https://creativecommons.org/lice
nses/by-nc-sa/4.0/
Distributed under
Copyright: © The Author(s)
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30
proyecto de investigación del TES “Estrategia para la aplicación de
los incentivos tributarios en la constitución de nuevas compañías en
el Ecuador”. Se utilizó una investigación cualitativa y cuantitativa,
empleando técnicas de revisión documental y análisis de resultados,
se seleccionarán anualmente compañías en distintos sectores del
Ecuador, a las cuales se les aplicará encuestas y entrevista para
establecer las herramientas tributarias con las cuales cuentan cada
una de ellas. Se aplicarán encuestas y fichas de recolección de datos
como instrumentos de investigación. En síntesis , los resultados
revelaron una diversidad de niveles de familiaridad y comodidad con
el uso de software contable, preparación de impuestos y
herramientas en línea facilitadas por la agencia tributaria.Principio del
formulario
Palabras clave:
Herramientas, Contable, Software, Control, Tributaria
Introduction
Tax control tools represent a vital component of tax management for
both businesses and government entities. From a conceptual
perspective, these tools encompass a variety of resources and
methods used to monitor, manage and ensure compliance with tax
obligations. In the business context, these tools range from
specialised accounting and tax return preparation software to
business management systems integrated with tax modules.
From the perspective of tax authorities, tax control tools can include
information systems and databases that allow monitoring and
auditing of economic activity to ensure that taxes are paid correctly.
The aim is to explore tax control tools from a conceptual perspective,
highlighting their importance in tax management and their impact on
tax compliance for both businesses and tax authorities.
At the business level, is there adequate knowledge about the tax
control tools and tax regulations that both public and private
organisations must comply with, what is the level of understanding of
business entities about these tools and regulations, and how familiar
are business entities with the available digital tools and tax
management systems? This study seeks to investigate the level of
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knowledge and understanding of business entities regarding tax
control tools and tax regulations, in order to identify possible
information gaps and areas for improvement in tax training and
advice.
The issue raised focuses on the lack of clarity regarding business
entities' knowledge of the tax control tools and tax regulations that
govern their activities, both in the public and private spheres. There
is concern that many organisations are not fully aware of their tax
obligations, which could lead to errors in filing tax returns, legal non-
compliance and potential financial penalties.
The rapid evolution of technology and the emergence of new digital
tools for tax management pose additional challenges in terms of
understanding and adoption by business entities, which could result
in under-utilisation of these tools and reduced efficiency in complying
with their tax obligations (Díaz, J., 2015). In this context, it is crucial to
investigate the level of familiarity and understanding that business
entities have with these tools and regulations, as well as to identify
possible areas for improvement in tax training and advice to ensure
adequate and efficient tax compliance.
The objective is to identify areas of insufficient knowledge present in
public or private sector companies in relation to tax control tools, with
the intention of providing a sound conceptual understanding of this
topic that can be applied in the research project. Given the significant
impact that errors or lack of knowledge in this area can have, it is
essential to identify the specific areas where these information gaps
exist.
The relevance of this purpose is underpinned by the need to
understand and address potential information gaps faced by
companies, both public and private, in the area of tax control. In
addition, by providing a sound conceptual basis on tax control tools,
it seeks to strengthen the ability of businesses to comply with their tax
obligations more effectively and efficiently, which in turn will
contribute to the financial and legal stability of both businesses and
the economy at large. Ultimately, this approach seeks to promote
more transparent and accountable tax management at all levels of
business. The establishment of an innovative tax control model, made
up of several variables that technically determine the taxpayers' risk
level, for the purpose of effective strategic planning aimed at
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reducing the existing tax compliance gaps, while at the same time
promoting an increase in tax culture in sectors that have been
neglected by the Tax Administration. This approach will enable
appropriate revenue collection by reducing tax loopholes (Cueva, C.,
2011).
According to Becerra, C. (2018), accounting is defined as the field of
study responsible for recording, organising and summarising the
information relating to the transactions carried out by a company. Its
objective is to analyse the results obtained and provide guidance to
organisations to assess their solvency, as well as to understand
aspects such as income, expenses, sales, costs and other relevant
data that help determine the financial health of the company.
For Moreno, M. (2013), a financial instrument is defined as an
arrangement that simultaneously generates a financial asset in one
firm and a financial liability or equity instrument in another firm. A
financial asset can take various forms, such as cash, a contractual right
to receive cash or another financial asset from another firm, a
contractual right to exchange financial instruments on potentially
beneficial terms, or an equity instrument of another firm. On the other
hand, a financial liability represents a commitment that involves a
contractual obligation to deliver cash or another financial asset to
another company, or to exchange financial instruments with another
company on potentially unfavourable terms.
In developing a conceptual framework, Gracia, D. (2018), mentions
that it is essential to take into account the following aspects:
information provider, operative, coordinator and trading partner.
Each of these categories encompasses a variety of skills and
competencies, along with specific responsibilities and roles within the
organisation in which they operate, which are distinctive and
complement each other.
Entrepreneurial activity involves a differentiated handling of income
tax payment systems and their determination. Díaz, O. (2020) says
that, as a result, an increasing number of taxpayers or entrepreneurs
are employing tax planning strategies with the purpose of mitigating
possible tax contingencies that may arise during the execution of
construction projects, or to take advantage of tax benefits specific to
the construction sector. This allows them to somehow optimise their
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tax burden, either by reducing or eliminating it in accordance with
current regulations, without incurring tax contingencies.
As cited by Barón, L. (2016), indicates that tax planning refers to the
set of tactics and plans that an entity, whether an individual, a legal
entity or an unincorporated entity, proactively employs to carry out its
financial operations, in order to minimise, within the legal framework,
the impact of taxes.
We can infer that what the author mentions is an essential practice for
individuals and business entities seeking to optimise their tax situation
in a legal and ethical manner. By adopting anticipatory strategies,
these entities can structure their economic activities in such a way as
to minimise the impact of taxes while complying with all applicable
tax regulations and rules. This practice not only allows them to
manage their tax obligations more efficiently, but also provides them
with the opportunity to maximise their financial and competitive
capacity in the market.
In the area of tax management, these controls make it possible to
detect areas where process improvements are needed, which helps
to work more efficiently and effectively. To achieve this, it is necessary
to plan activities that lead to obtaining the results desired by the
organisations (Díaz, M., et al., 2020).
These controls provide valuable information on the performance of
tax processes, helping to detect possible failures or inefficiencies.
Furthermore, by planning activities based on the results obtained
from these controls, organisations can optimise their resources and
strategies to achieve their tax objectives more effectively.
Methodology
In order to approach the research, a mixed type of research
combining qualitative and quantitative elements will be chosen
(Sánchez, F., 2019). This will allow for a more complete and detailed
understanding of the topic in question. The qualitative part of the
research will focus on understanding the perceptions, experiences
and knowledge of companies in different sectors in Ecuador, to which
surveys and interviews will be applied to establish the tax tools that
each of them have. In-depth interviews will be conducted with a
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representative sample of these workers to explore in detail their
perspectives and experiences in the use of these tools.
In parallel, quantitative research will be conducted through digital
surveys targeting a broad spectrum of workers. This survey will be
designed to collect data on the level of knowledge, use and
satisfaction with tax control tools in different types of organisations,
both public and private (Yoza, & Villavicencio., 2021). In addition,
demographic and employment data will be collected to allow for a
more detailed analysis of the results.
In order to carry out the research, several techniques will be used.
First, an exhaustive documentary review will be carried out to gather
relevant information on tax control tools, their evolution,
characteristics and best practices. Then, the qualitative and
quantitative results obtained from interviews and surveys,
respectively, will be analysed. This analysis will allow identifying
patterns, trends and significant differences in the perceptions and
experiences of workers in relation to tax control tools (Cadenas, D.,
2016).
As data collection instruments, digital surveys specifically designed
for this study will be used, as well as data collection forms to record
the responses obtained in the in-depth interviews. These instruments
will be carefully and accurately designed to ensure the collection of
relevant and reliable data to achieve the research objectives.
Results
Studies such as that of Lucas, E. (2021), allow us to make a contrast in
the area of taxation, this one in particular focuses on the sector of
construction companies where 36.67% consider that the biggest
problem in the area of taxation is to support the validity of the costs
and expenses incurred in the execution of works. 20.00% state that
the lack of diagnosis and evaluation of the situation is a clear problem.
On the other hand, 13.33% consider that it is the absence of tax
controls, followed by 10.00% with a lack of tax culture, another
10.00% with bad tax practices, 6.67% with a lack of training and, of
course, 3.33% consider that it is the delay in tax declarations.
In the thesis of Estrella, L. (2008), entitled "Tax control by external
auditors", mentions that tax control systems are designed considering
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a series of variables that include the level of tax development of
society, the tax culture of taxpayers, tax evasion and avoidance rates,
the flexibility of tax regulations, staff capacity in tax administrations,
the technological support available, the political commitment of
governments, society's perception of the use of its resources and the
importance of tax collection compared to other revenues in state
budgets, among other relevant aspects.
The qualification work on "Tax Planning and Liquidity of the
Automotive Parts Importing Companies in the City of Ambato" by
Núñez, C. (2014), proposes some guidelines to follow with respect to
tax control, such as that the income tax return must be made each
year on Form 101, entering the corresponding values in the fields
relating to the Statement of Financial Position, Income Statement and
tax reconciliation. In addition, companies act as withholders and are
therefore required to keep accounting records reflecting the
withholding tax withholdings made and the payments associated with
these withholdings. As such, they must keep a chronological record
of the withholding vouchers issued and the corresponding
declarations.
In the Analysis of the tax audit processes carried out in the private
sector in the canton of Quito by, Cevallos, G., & Torres, J. (2012), the
structure of the general tax audit programme provides a direction for
carrying out the audit, which should be conceived in such a way that
it covers all the relevant aspects that will be subject to analysis. It can
therefore be adjusted if the audit team considers it appropriate,
based on its judgement and understanding of the specific
circumstances of the entity under review.
DISCUSSION
Comfort with using online tools provided by the tax agency shows an
even distribution between respondents who are very comfortable,
somewhat comfortable and not very comfortable. This suggests that
while some people feel confident using these online tools, others may
face difficulties or need further training to use them effectively. In
addition, the high proportion of respondents who have received
training or advice on using digital tools to comply with their tax
obligations is encouraging, as it indicates an interest and willingness
to improve knowledge and competence in this area.
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However, the lack of detailed knowledge about the basic functions of
tax control tools provided by tax authorities is worrying. The fact that
a large majority of respondents are not familiar at all with these
functions suggests a possible lack of information or resources
available to educate taxpayers on this topic. Finally, the regular use
of business management software with specific modules for tax
control is significant, but there is still a considerable percentage of
respondents who have never used this type of software, highlighting
the need to promote its wider adoption and use at the business level.
The study by Lucas, E. (2021) provides a detailed overview of the
challenges faced by the construction business sector in the area of
taxation. The results obtained provide a clear perspective on the main
concerns of the participants in relation to tax management. It is
evident that a significant part of the respondents, representing
36.67%, consider that one of the biggest problems in the tax area is
the difficulty in substantiating the validity of costs and expenses
associated with the execution of works. This highlights the importance
of having solid documentation and recording processes in place to
adequately support these items.
Other authors include the level of tax development of the society,
which reflects the maturity and sophistication of a country's tax
system. In addition, the tax culture of taxpayers is considered, which
influences their willingness and ability to comply with their tax
obligations on a voluntary basis. Other relevant aspects addressed
include tax evasion and avoidance rates, the flexibility of tax
regulations, staff training in tax administrations, the technological
support available, the political commitment of governments, and
society's perception of the use of its tax resources. These interrelated
variables are fundamental to understanding the complexity and
dynamics of tax control in a global context.
The study by Cevallos, G., & Torres, J. (2012), highlights the
importance of the structure of the overall tax audit programme as a
fundamental guide for carrying out tax audits. This structure should
be designed in such a way that it covers all relevant aspects that will
be subject to analysis, thus ensuring comprehensive coverage of the
key elements of the tax process.
The flexibility of the programme is notable, as it can be adjusted
according to the judgement and understanding of the audit team,
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who assess the specific circumstances of the entity under review. This
adaptability allows the audit to be effectively tailored to the needs
and particularities of each situation, ensuring a personalised and
efficient approach to the tax review process.
Despite the advances in the knowledge of tax control tools from a
conceptual perspective, there are still questions to be explored and
areas of research to be developed. New questions that could emerge
include; how can tax audit tools adapt and evolve to meet emerging
challenges in an ever-changing tax environment; what impact do tax
audit tools have on the efficiency and equity of the tax system in
different socio-economic contexts; what is the impact of tax audit
tools on the efficiency and equity of the tax system in different socio-
economic contexts; and what is the impact of tax audit tools on the
efficiency and equity of the tax system in different socio-economic
contexts.
Further research is needed to explore in depth the role of technology
and digitalisation in optimising tax control tools and their
effectiveness in detecting and preventing tax evasion. It would also
be relevant to investigate how tax control tools can promote greater
transparency and voluntary compliance by taxpayers. These new
questions and studies could provide a better understanding of the
role and impact of tax control tools on tax administration and society
as a whole.
Conclusions
In conclusion, some studies highlight the importance of substantiating
the validity of costs and expenses incurred in operations, as well as
the need to improve the tax culture and the implementation of
adequate tax controls. This suggests common challenges in different
economic sectors in relation to tax control.
On the other hand, the work of Estrella (2008) and Núñez (2014)
provide a broader perspective on tax control systems and the
importance of planning and proper financial management for
companies. These studies emphasise the need to consider a number
of variables in the design of tax control systems, as well as the
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obligation to keep accurate accounting records and comply with the
corresponding tax obligations.
Finally, the analysis of tax audit processes by Cevallos and Torres
(2012) highlights the importance of having a tax audit programme
structure that is flexible and adaptable to the specific circumstances
of each entity under review. This flexibility is essential to ensure an
effective and comprehensive audit that covers all relevant aspects of
the tax process. Taken together, these studies provide a
comprehensive and diverse view of tax auditing from different
perspectives and areas of study.
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