Preventive tax audit as an instrument for the reduction of tax contingencies

Abstract

Objective. To analyze preventive tax auditing in the reduction of tax contingencies in the company CELEP EIRL in Lima, 2024. Methods. The research adopted a qualitative approach, as it was the most appropriate for in-depth knowledge of phenomena, in this case, the understanding of practices and perceptions linked to preventive tax auditing. It was of an applied type, since it was aimed at analyzing a specific business problem and proposing improvement actions to reduce tax contingencies. A case study design was used, allowing an in-depth analysis of a specific organizational reality. The participants were the deputy manager, the external assistant, and four specialists, selected due to their direct experience in tax processes. The interview was used as the technique, and an interview guide was prepared and validated by experts. Results. It was evidenced that preventive tax auditing revealed the current tax situation of the company, detecting errors, omissions, and risks inherent in tax obligations; likewise, it demonstrated the need to incorporate more efficient internal controls, optimize document management, and apply guidelines that strengthen regulatory compliance, which makes it possible to guide corrective and preventive actions for the reduction of tax contingencies. Conclusions. Preventive tax auditing is a strategic tool applicable to control and management that facilitates the detection of deviations and infractions prior to an audit. Its application allows the organization to take timely disciplinary measures, implement internal tax policies, and ensure a greater degree of legal certainty before the tax administration.