Of this it is deduced that, in all the organizations they are already deprived or public, mercantile, social, financial, commercial, between others, an internal control must be present, designed to guarantee the functioning of the different activities that there the related ones to the tax liability operate on, particularly.
As regards these duties, it is a question of the application of the taxes or obligatory income that the companies must transfer to contribute with the government spendings and it is imposed by the State. It is necessary to emphasize that the nonperformance of the same ones transports the imposition of sanctions. Therefore, this investigation arises from the need that the companies have to be provided with a useful tool to strengthen the tributary management that consists of expiring with his tributary commitments of an opportune and effective way.
For earlier indicated, it is considered that excellent to develop the present investigation to verify yes the mechanism of internal control in an organization or company affects in the fulfillment of the obligations to strengthen the tributary management or yes on the contrary the taxpayers are not provided with control panel in this area that allow to guarantee the fulfillment of these duties and therefore there exists risk of being sanctioned.
Subject-matter.
Study is framed in a descriptive investigation supported by a design of field and a transverse investigation, which affects in the fulfillment of the obligations to strengthen the tributary management, for saying it this way for a better internal functioning of an organization, companies, hotels, commerce that exercise the economic exercise.
Exposition of the Problem
In Venezuela, from the moment itself that did to itself insufficiently the income for concept of petroleum development, hydrocarbons and of not renewable resources to subsidize the government spendings, one resorts to the implementation of a tributary system to generate major income and to reinforce the economy of the country, where it is fixed, cashing and administration of taxes to natural and juridical persons, who are collected in the country in a certain moment.
It is clear of that time, that the taxes are a part of the economy of the country and his demand with obligatory character is justified in the Constitution of the Republic of Venezuela (1999) in the article 136 that it says: Every person has right to coadyuvar to the government spendings … ”. To make this contribution effective, the state resorts to taxes as: taxes, valuations, contributions. Also the article adds “ … the tributary system he will try the just distribution of the collection, in accordance with the economic capacity of the taxpayer ”.
At present 60 % delos national income of viene of the fiscal revenue and 40 of petroleum activity.
With the intention of increasing the tributary income and of creating conscience in the taxpayer so that it expires with the obligations of the payments of taxes to which they are subject legally and this way to avoid his nonperformance that in turn transports the imposition of different sanctions, mechanisms of control have been implemented.
Ponce (2012) defines the term control as: " The establishment of mechanisms that allow to measure results as regards the awaited ones, in order to know if it have been obtained those who were waited, it identifies the deviations and corrects them ”
Importance.
the control is important in the tributary administration, because it allows to support watched the operations of the organizations or companies to make sure that it expires with the payment of taxes, correcting the deviations that appear.
In relation to earlier indicated, the ideal thing is that the direction or management of an organization or company designs an internal control in order to provide a safety level as for efficacy and efficiency of the operations; confidence in the financial information and fulfillment of the tax liability that it has as taxpayer.
On the base of earlier mentioned, Ramírez (2015) defines the internal control as: An instrument of management that understands the plan of the organization, of methods and procedures adopted inside an entity to protect his patrimony, to verify the accuracy and veracity of his financial and administrative information, to promote the efficiency in the operations, to trend to the fulfillment of the goals and programmed targets.
He understands also the whole set of mechanisms and procedures to assure the regularity, the efficiency and the efficacy of his operations and activities. It means then that, an internal control leads the development of activities in the organizations or companies and is present to regulate them and to watch the fidelity to the established lineaments. This implies that one the internal tributary control is a question procedures and requisites as the practice of norms, political, directed to guaranteeing the fulfillment of the legal arranging that governs the tributary matter. His effectiveness guarantees a tributary sure management.
On the importance of the tributary management for a company, Cozian, (1998 quoted by Ortiz and Arroba 2017) affirms: " the fundamental thing is that the company they have full knowledge of the obligations that they have as taxpayer followed by the efforts and the control that realize the entities of tributary administration so that a company achieves full fiscal fulfillment ” Considerations.
In general, so that the companies keep up to date in the payment of the taxes, and avoid sanctions for nonperformances of his tax liability, it is necessary that they apply internal control panel subject to constant evaluations in his tributary management, which allow a major reliability in the procedures that manage every day for a certain personnel and on which there relapse responsibilities that are faced to the fulfillment of the targets organizacionales.
On the contrary, the absence or inadequate internal control prevents from detecting flaws, causing losses to the organization and nonperformance of his tributary duties. What implies the possibility that there appear errors, omissions or evasion of his tax liability.
In spite of the importance that has for the companies to implement systems of internal control as mechanism of tributary management, many people do not handle them, situation that has caused risk, flaws and losses to the organization and to the State, generating sanctions for nonperformance of formal duties.
Case of study of a company and also thanks for his collaboration, for the study and compression of this case: the Cooperative Association “ Vida's Spring ”, located in Guayabones, municipality Bishop Ramos de Lora, been Merida. The above mentioned young company, it initiated his operations in the middle of the year 2013 which principal activity is the making and selling of blocks and cement.
Determination of the observation.
The above mentioned Cooperative Association presents weaknesses in his tributary management. On one hand, an informal handling of tributary information is detected. On the other hand, the development of activities is perceived without planning previous and the absence of political tributary.
Also, some employees support out of date financial information of the reforms as for the inclusion of this type of organization in the payment of taxes. It is opportune to quote the article on line “ Obligations of the Co-operatives with the ISLR ” (2015) where he emphasizes that, with the promulgation of the Organic Tributary Code (2001) (COT) and the Law of Income tax (LISLR), 11 was established in his numeral article 14, that in Venezuela the Cooperative Associations, Foundations, would not pay tax on the obtained surpluses, because they are considered to be exempt. Nevertheless they must expire with the formal duty to present the declaration of revenues of an informative way.
In the year 2014 a reform is realized and it is established in the Art.82, that from the year 2015 the co-operatives have the obligation to present the declaration of his profit or losses, and paying the income tax in the case that corresponds. If in the economic exercise these social organizations obtain profit superior to 1500 tributary units or he inhales to have them, it must realize the dear declaration of revenues to the ends of paying early the corresponding tax. Also the Art. 91 indicates other duties which must fulfil the co-operatives the above mentioned reform, since they are: the emission of vouchers of selling or services of services (you invoice, you notice of debit and credit); the invoicing established by the tributary administration and the retention of income tax to the payments realized to his providers of services.
The above mentioned symptoms perhaps are caused by the absence of an internal control of the tributary management and the scarce training in the handling of this mechanism for the fulfillment of the tax liability. Of continuing this situation, there might be generated negative consequences that there question the organization and administration of the company as for application and incorrect handling of financial, tributary and legal regulation; make difficult for scope his targets, instability on the market and low profitability organizacional; economic significant losses for concept of fines. On the contrary, with the implementation and design of a model of internal control based on his reality and functioning, they will diminish the risks and he would contribute to an effective tributary management.
In accordance with the raised in the present investigation one tries to give responses to the following questions:
¿What type of Internal Control is applied in the tributary management of the Cooperative Association “ Vida's Spring?
¿What are the procedures of internal control that strengthen the tributary management and that there must fulfill the taxpayers of the Cooperative Association “ Vida's Spring ”?
¿What sanctions does the law impose for the nonperformance of the tributary duties in the Cooperative Association “ Vida's Spring ”?
To be able to carry out the targets and control panel of his management, it is necessary that the company is provided with a model of effective design of internal control, which not only it could monitorear his operation capacity to evaluate but also and safeguard the goods of the company and take the necessary corrections in the most vulnerable parts fell like financial, administrative and operative; the final score will be the making and implementation to the measurement of a System of Internal Control.
General target.
Thank you wing observation and evaluation could analyze the internal control as mechanism for the strengthening of the tributary management in the Cooperative Association “ Vida's Spring ”, located in Guayabones, municipality Bishop Ramos de Lora, state bolivariano of Merida.
In order to announce the siguente: The diagnosis of the current situation on the use of the types of internal control in the management of the Cooperative Association “ Vida's Spring ”. To identify the procedures of internal control of the tributary management that there must fulfill the taxpayers of the Cooperative Association “ Vida's Spring ”.
Justification.
In a way as competitive as the current one, one of the essential rolls of the management is to examine, to develop and effective execution of goals and targets that allow to obtain major benefits by means of the employment of practical mechanisms that allows the efficient and effective achievement of the targets and in turn it reduces the risks that could to present.
Thanks to this article I want to promote the content and the information with a small case of study, for the understanding of the same context, state analyzes the problems, as for the functionality of the internal control as mechanism for the strengthening of the tributary management of the Cooperative Association “ Vida's Spring ”, located in Guayabones, municipality Bishop Ramos de Lora, bolivariano of Merida. On not having been provided with an effective mechanism of internal control, which not only could monitorear his operation capacity safeguard but also the goods of the company and take the necessary corrections as for the financial aspect.
Next there offers the justification or importance of the present study, which according to Stracuzzi and Eyelash (2010) defines like: " why the investigation wants to do and the free expression of the investigator is made possible to announce the essentials that move it to realize the work ”.
It justifies itself in the theoretical ambience by all that there is analyzed the relevancy that it has for the organizations, to give him operation capacity to an internal control as mechanism for the strengthening of the Tributary Management. Also, the respect is experienced to the laws, rules; financial information is supported and of management trustworthy, all this with the intention of achieving the managerial targets.
Scopes.
It is of big relevancy that the Company Cooperative Association “ Vida's Spring ”, located in Guayabones, municipality Bishop Ramos de Lora, state bolivariano of Merida takes in account the importance that it re-dresses for the organization, to give him functionality to an internal control as mechanism for the strengthening of the Tributary Management, mechanism that is used to manage to safeguard his patrimony, to guarantee the fulfillment of a real administrative process and to follow up of the political ones of the management, of the laws and other legal dispositions for the achievement of the targets of the organization.
Also, this turns out to be a contribution for the structure, because she will turn out to be promised to exercise an internal control in the organization in sight that is precise to realize a pursuit of the activities to strengthen his management, which provides a participation and positive projection of the company.
Conclusion.
Also, in the institutional aspect, it provides benefits, since it is a question of influencing the proprietors or managers so that they recognize the importance of creating and of supporting an internal trustworthy control, by means of effective strategies that improve his economic operations, according to the mission of the institution; preserve the resources and improve the yield of the operations to pay the taxes and to generate satisfactory utilities.
As social contribution, this study is important for the actions tributary both in the taxpayers and in the communities, doing emphasis on the relevancy that indicates to expire with the formal duties that the law establishes.
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.Source for this post:
SENIAT.
The Constitution of the Republic of Venezuela.
Organic Tributary code.
Law of Income tax (LISLR).
Opinion of internal control in the companies
Importance of the internal control
Importance and Opinion of the internal control