Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector Construcción, provincia de Manabí. Periodo 2018 2022

Abstract

Abstract: The tax pressure on companies that operate globally faces tax challenges due to the diversity of tax laws and regimes in different jurisdictions. Therefore, The objective of this research is to analyze the incidence of tax pressure on the fiscal risk management of companies in the Construction sector, province of Manabí Period 2018 2022. Non-experimental design research was applied without manipulation intentional of its variables, descriptive type focuses on describing the details of phenomena or specific contexts. The population includes 62 companies in the construction sector obtained of the Superintendency of Companies, Securities and Insurance (SUPERCÍAS), whose results of the fiscal pressure, defined as the percentage of income allocated to paying taxes, has shown significant variations: 2018: 1.04%, 2019: 1.40%, 2020: 0.36%, 2021: 0.56%, 2022: 0.52%. The highest tax pressure was observed in 2019, followed by a notable decline in 2020. Since then, there has been a stabilization at lower levels.