Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector H de la provincia de Zamora Chinchipe. Periodo 2018 - 2022

Abstract

Abstract: This work aims to analyze the incidence of fiscal pressure in the management of fiscal risks of companies in sector H (transport and storage) in the province of Zamora-Chinchipe during the period 2018-2022. Using a descriptive methodology and a non-experimental design, the study is based on data from the financial statements obtained of the Superintendency of Securities and Insurance Companies. The main results show that, after a drop in revenue in 2020, the sector has experienced a recovery, although cost and expense management remains a critical challenge. The pressure fiscal showed an increasing trend until 2020, decreasing from 2021 with a slight increase in 2022 due to increased expenses. The main tax risks identified include unstable revenues and high costs, which affect profitability and ability to comply with tax obligations. In this context, it is necessary to permanent financial monitoring, adapt flexible tax strategies and establish a plan risk management to ensure manageable fiscal pressure and financial stability of this important sector.