Auditoría tributaria y fraude fiscal en las estaciones de servicio de combustibles en Lima, Perú
Tax audit and tax fraud at fuel service stations in Lima, PeruContenido principal del artículo
Las auditorías aseguran transparencia, control de recursos públicos, combaten la corrupción y fortalecen la confianza ciudadana para el desarrollo sostenible nacional. El objetivo de la presente investigación fue analizar la relación entre la auditoría tributaria, sus dimensiones y el fraude fiscal en las estaciones de servicio de combustibles del Grupo Enpex, en Lima, Perú, durante 2023. Se empleó un enfoque cuantitativo correlacional con diseño no experimental-transversal, aplicándose encuestas a 30 individuos del departamento de finanzas. El análisis evidenció que no existe correlación con significativa entre las dimensiones de la auditoría tributaria y el fraude fiscal, ? entre -0.135 y -0.159, p > 0.40, sugiriendo que los protocolos actuales son ineficaces. Se recomienda evolucionar la auditoría hacia un enfoque estratégico, priorizar el uso de tecnología predictiva mediante Inteligencia Artificial; el rediseño de protocolos enfocados en riesgos; capacitación especializada; auditoría continua; fortalecer la gobernanza con un comité de ética fiscal; integrarse con estándares globales para optimizar la gestión tributaria en entornos modernos, superando el mero cumplimiento legal.
Audits ensure transparency, control of public resources, combat corruption, and strengthen citizen trust for sustainable national development. The objective of this research was to analyze the relationship between tax audits, their dimensions, and tax fraud at Enpex Group fuel service stations in Lima, Peru, during 2023. A quantitative correlational approach with a non-experimental-cross-sectional design was used, administering surveys to 30 individuals from the finance department. The analysis showed no significant correlation between the dimensions of tax audits and tax fraud, with ? ranging from -0.135 to -0.159, p > 0.40, suggesting that current protocols are ineffective. It is recommended to evolve the audit toward a strategic approach, prioritizing the use of predictive technology through Artificial Intelligence; the redesign of risk-focused protocols; specialized training; continuous auditing; strengthening governance with a tax ethics committee; Integrate with global standards to optimize tax management in modern environments, going beyond mere legal compliance
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