Aproximación empírica del mercado de auditoría fiscal en Ciudad Juárez: periodo 2005-2008
Keywords:
Mercado de auditoría fiscal, dictamen de auditoría para efectos fiscales.Abstract
El objetivo del presente trabajo fue realizar una aproximación empírica sobre la estructura del mercado de auditoría fiscal en Ciudad Juárez durante el periodo de 2005 a 2008. Para tal fin se analizó una muestra de 4437 dictámenes fiscales emitidos tanto por los despachos de contadores como contadores públicos independientes registrados en el Servicio de Administración Tributaria. Los resultados indican que el mercado de auditoría fiscal juarense se encuentra dominado por el grupo de los despachos de contadores con 3622 auditorías fiscales elaboradas equivalentes a un 82% aproximado, dejando para el grupo de los contadores públicos independientes las 815 auditorías fiscales restantes.
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