Edited by: Tecnológico Superior Corporativo
Edwards Deming
July - December Vol. 8 - 2 - 2024
https://revista-edwardsdeming.com/index.php/es
e-ISSN: 2576-0971
Received: Febrary 02, 2024
Approved: June 18, 2024
Page 41-49
The tools of tax control: a conceptual perspective
Las herramientas de control tributario: una perspectiva
conceptual
Tanya Espín Huayamabe
*
ABSTRACT
This study focuses on exploring the areas of insufficient
knowledge about tax control tools in public and private
sector companies, in order to provide a more solid
conceptual understanding of this topic. Qualitative and
quantitative research was used, employing documentary
review techniques and analysis of results, with workers
from the Human Resources and Administration areas as a
sample. A digital survey and data collection forms were
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.
Keywords: Tools, Accounting, Software, Controlling,
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. Se utilizó una investigación
cualitativa y cuantitativa, empleando técnicas de revisión
documental y análisis de resultados, con trabajadores del
área de Recursos Humanos y Administración como
muestra. Se aplicaron una encuesta digital 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
* Dipl.Sup, Instituto Superior Tecnológico Universitario Espíritu Santo
tespin@tes.edu.ec, https://orcid.org/0000-0003-0704-2249
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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 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. 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
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e-ISSN: 2576-0971
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 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 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.
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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.
MATERIALS AND METHODS
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
workers in the area of Human Resources and Administration of public and private
entities in relation to tax control tools. In-depth interviews will be conducted with a
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 HR and administration 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.
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RESULTS
Based on the survey data, we can see that the level of familiarity with the use of
accounting software varies significantly among the respondents. Some 25% consider
themselves very familiar, another 25% somewhat familiar, while the majority, 50%, say
they are not familiar at all. Regarding the use of specialised software for tax return
preparation and filing, 41.7% use it regularly, 33.3% use it occasionally, and 25% have
never used it.
Regarding the use of online tools provided by the tax office, the results show that 36.4%
are very comfortable using them, 27.3% somewhat comfortable, and 36.4% not very
comfortable. In addition, more than half of the respondents (58.3%) claim to have
received training or advice on how to use digital tools to comply with their tax
obligations, 25% on a regular basis and 58.3% on occasion.
However, the survey reveals a lack of detailed knowledge about the basic functions of
the tax control tools provided by the tax authorities, with only 16.7% claiming to be
familiar with them in detail, while 25% are generally aware of them and 58.3% claim to
be not familiar at all. Finally, the use of business management software with specific
modules for tax control is more common, with 58.3% using these programmes regularly,
16.7% occasionally and 25% never having used them.
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 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.
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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
The analysis of the survey results reflects a diversity of levels of familiarity with and use
of accounting and tax management tools. In terms of familiarity with accounting software,
it is observed that there is a considerable group of respondents who do not feel familiar
at all, suggesting a possible gap in the adoption and understanding of these tools. On the
other hand, the regular use of specialised software for tax return preparation is notable,
although a significant percentage of respondents have never used this type of software,
indicating an opportunity to increase the adoption of these tools.
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 more 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.
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
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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, 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.
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