LA AUDITORIA TRIBUTARIA PREVENTIVA COMO HERRAMIENTA PARA EVITAR RIESGOS TRIBUTARIOS

The objective of the research is to analyze how the preventive tax audit influences the tax risks of private clinics in the Puno region for the periods 2019 2020, for this purpose a quantitative approach, a deductive analytical method, a non-experimental design was applied. and descriptive correlational type. The results obtained according to the Pearson correlation show us that there is a low positive correlation between tax obligations and tax offenses and penalties, as indicated by the value of Pearson’s R correlation at 0.388 and the correlation between tax regulations and compliance with formal and substantial obligations has a moderate positive correlation, as indicated by the value of Pearson’s R correlation at 0.698. It is concluded that: after analysis and interpretation of the results obtained, it has been determined that the preventive tax audit moderately influences the tax risks in clinics in the Puno region, we also recognize that the preventive tax audit helps to detect and above all reduce tax risks.