Abstract

CHABARRO-BARROSO, Katherine Valeria; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Tax audit in the textile sector of the Pelileo Canton. Noesis [online]. 2025, vol.7, n.esp1, pp.467-482.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.405.

Tax auditing in Ecuador is a process applied across all sectors; however, small and medium-sized enterprises, especially in the textile sector in the Pelileo canton, are unaware of its proper implementation, unlike large companies. This research aims to evaluate information related to tax auditing in this sector, promoting the correct application of tax regulations. A mixed methodology was used. The qualitative approach allowed for the analysis of theoretical contributions from bibliographic sources, while the quantitative approach was based on surveys conducted with textile companies in Pelileo. The results show that taxpayers have little or no knowledge about tax audits. In view of this, it is proposed that training sessions be held to promote compliance with tax obligations and avoid penalties. It is concluded that the textile sector needs to understand the importance of complying with its tax obligations and understand the tax audit process.

Keywords : Tax audit; tax obligations; textile sector..

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