The work focuses on the application of accounting and international standards on the information of resources, obligations and financial activities of an entity for the preparation of financial statements in order to make a sound economic-financial decision. Through the use of profitability, solvency and liquidity meters with the purpose of maintaining the balance of the working capital of a company; and the development of cash flow, the WACC and the economic value of the company, a brief summary of the main taxes I.V.A., I.T., RC-I.V.A. and IU.E. detailing its elements that compose them. It is also exposed the faculties of the tax administrator and its auditing process for the presentation of the documentation for the same.it is put in knowledge of the accounting, legal and tax obligations of a merchant regulated by the Bolivian Commercial Code and the Ministerial Resolution MDPyEP nº 131.2020; with its detail of its corresponding economic sanctions for non-compliance. Likewise, the procedure for the incorporation and registration of a company under the corresponding institutions is presented.