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

Abstract

Abstract: This research analyzes the behavior of tax pressure related to fiscal risk management in companies of sector A in the province of Manabí during the period 2018-2022. The main objective is to determine the relationship between the tax burden and their capacity to manage these risks. The methodology employed included a quantitative analysis of the financial statements and tax reconciliation of the companies during the mentioned periods, using descriptive and comparative techniques. The results showed that despite a general decrease in tax pressure from 1.48% in 2018 to 0.81% in 2022, high operating costs and expenses limit corporate profitability. Additionally, it is identified that the incorrect amortization of losses and the non-observance of previous tax credits result in fiscal risk. The study determined that the reduction in tax pressure can improve liquidity and investment capacity, making proactive tax management and planning essential in order to minimize risks and maximize profit.