Abstract

VALLEJO PERALTA, Luis Iván; TORRES PALACIOS, Mireya Magdalena; TOAZA TIPANTASIG, Silvia Elizabeth  and  ORDONEZ PARRA, Janice Licenia. Globalization and tax audit: strategies for professionals and educational programs in a changing world. Universidad y Sociedad [online]. 2024, vol.16, n.3, pp. 157-167.  Epub June 30, 2024. ISSN 2218-3620.

This research paper analyzes tax compliance auditing in a globalized world, focusing on successful strategies implemented by professionals and on the design of educational programs for future tax auditing experts. The methodology used was inductive and qualitative, including an exhaustive review of studies related to economic, fiscal and commercial globalization. The importance of establishing global tax compliance regulations, widely followed by most countries, is highlighted, as well as the existence of double taxation agreements to improve the tax environment and avoid evasion. Non-compliance with these regulations is identified as an obstacle to economic and financial development. In the educational field, the relevance of the guidelines issued by international organizations to improve the training and development of competencies of accounting and auditing professionals is observed.

Keywords : Taxation; Authorship; Education; Financial control.

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