LEVEL OF RESPONSIBILITY OF THE ACCOUNTING PROFESSIONAL TO THE TAXPAYER
LEVEL

Palavras-chave

responsibility, taxpayer, level

Como Citar

Caballero Benítez, C. ., David Carneiro Vera, A. ., & Rodrigo Núñez Escobar, E. . (2023). LEVEL OF RESPONSIBILITY OF THE ACCOUNTING PROFESSIONAL TO THE TAXPAYER. Revista Gênero E Interdisciplinaridade, 4(01), 28–50. https://doi.org/10.51249/gei.v4i01.1645

Resumo

Level of responsibility of the accounting professional towards the taxpayer. The Nature of the investigation is of a quantitative type, it focuses on measuring the opinion of accounting professionals, knowing the norms and laws that affect it when breaking professional ethics, not complying with the true profile of an accountant, since in any modality of tribute is directly affected. For both subjects, it represents an enormous responsibility, mainly for the taxpayer, since it is his name and business that is at stake when carrying out improper maneuvers. It is mandatory that by not having sufficient knowledge in the execution of the accounting work and operation, it would negatively affect the both involved since there are sanctions and consequences.

https://doi.org/10.51249/gei.v4i01.1645
LEVEL

Referências

Aguayo Caballero P. (2012). Contabilidad Básica Financiera 1, Definición de contabilidad. Asunción Paraguay.

Rodríguez L. (2008). El rol del contador público frente a su responsabilidad social en las entidades del sector oficial de buenaventura a partir del capítulo IV de la Ley 43 de 1990. Programa Académico de contaduría Pública Universidad Del Valle, Sede Pacifico

Ruoti N. (2012). Nuevo régimen tributario y Ley n°2421/04 de reordenamiento administrativo y adecuación fiscal, Paraguay-Asunción.

Universidad Del Valle, Sede Pacífico (2008) Rol del contador frente a sus responsabilidades. Definición de la responsabilidad del contador público. Recuperado de http://bibliotecadigital.univalle.edu.co/bitstream/10893/10683/1/CB-0513206.pdf, en fecha 28 de marzo

Universitaria los Libertadores Trabajo de grado (2016) La importancia de la responsabilidad social en la profesión de Contaduría Pública. Recuperado de https://repository.libertadores.edu.co/bitstream/handle/11371/1007/MateusDuarteWilfredo.pdf?sequence=2&isAllowed=y en fecha 28 de marzo

Universidad Militar Nueva Granada Facultad de estudios a distancia (2016) La responsabilidad social empresarial del contador público y la Ética profesional. Recuperado de https://repository.unimilitar.edu.co/bitstream/handle/10654/15985/rubiobornacellilolletday?sequence=1 en fecha 28 de marzo

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