Análisis de la gestión contable-tributaría caso tienda Jessy en la ciudad de Azogues

Abstract

The city of Azogues is characterized by being economically as a service provider and marketer, whose businesses correspond to MSMEs, and according to previous studies, do not have appropriate accounting systems or a tax structure; in the present work the accounting - tax management case was analyzed: Store "Jessy", as a referent of the businesses described above, detecting the shortcomings of the accounting and tax tools necessary for its normal development in management. The objective of this paper is to design an appropriate accounting system according to its magnitude and complexity, relating it to tax management, despite the fact that, according to the regulations, the law is not obliged to do so. Modern management does not discriminate the need to have the necessary tools for decision making and business management.