Identificación de los determinantes de riesgo para auditores que presentan información tributaria al Servicio De Rentas Internas

Abstract

The identification of risk characteristics of auditors that present tax information to the Servicio de Rentas Internas (SRI) is part of the risk management process of the Tax Administration. This study aims to determine the risk profiles of auditors for an a priori analysis of the tax evasion that may arise in the taxpayer's statements and reports that the auditor presents to the SRI. The validity of the risk theories, based on tax policy and tax management, was validated; this validation was done to learn about the risk management process implemented in the SRI. Additionally, tax evasion and its different approaches were exposed and discussed. Subsequently, based on a qualitative response regression model and classification methods, a binary choice model was developed through the logistic model using the SRI declarations databases and the internal controls performed on the auditors. Finally, the results of the developed logistic model determined the most relevant characteristics that constitute a risk profile of auditors, which includes variables that increase risk and components that decrease it.