Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector G de la provincia de Santa Elena. Periodo 2018 - 2022

Abstract

Abstract: The management of tax risks emerges as a crucial challenge for the 45 companies in sector G in the province of Santa Elena during the period 2018-2022. This study focuses on how tax pressure directly impacts strategic business decisions and the effectiveness of mitigation strategies. Detailed analysis of financial statements from the Superintendence of Companies, Securities, and Insurance was conducted to better understand the situation. The overarching goal was to analyze the impact of tax pressure on tax risk management, with specific objectives including identifying key contributing factors, examining tax pressure trends over time, and assessing specific tax risks faced by companies. The methodology employed was descriptive and non-experimental, using verifiable financial data. Facilitators such as data availability were identified, alongside limitations such as insufficient detailed information on specific tax strategies. This study provides a comprehensive understanding to facilitate informed decision-making in tax matters, with relevance to other industries and similar regions.