Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector F de la provincia de Guayas. Periodo 2018 - 2022

Abstract

Abstract: This work covers a topic of great interest to those who are dedicated to trade, complying with tax obligations, which influence the development sustainable and sustainable economy of the country, benefiting the creation of employment, health, housing, among others. The objective of this study was to analyze the incidence of tax pressure in the management of fiscal risks of companies in sector F of the province of Guayas. Period 2018 2022. The study focused on analyzing 437 companies in the manufacturing sector. construction, included in the cantons Daule, Durán, Guayaquil, Milagro, Playas and Samborondon. Through descriptive research, we observed and documented specific aspects without manipulating the environment, based on data from the financial statements of the Superintendency of Securities and Insurance Companies (SUPERCIAS). The results of This study reveals fluctuations in tax pressure and its impact on risk management fiscal measures in the construction sector, highlighting the influences of political governments, economic volatility, regulatory uncertainty and the complexity of the tax compliance.