Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector A de la provincia de Santo Domingo De Los Tsáchilas. Periodo 2018 - 2022

Abstract

Abstract: This study analyzes the incidence of tax pressure on fiscal risk management of the companies in sector A of the province of Santo Domingo de los Tsáchilas during the period 2018-2022. The items determining the fiscal pressure were identified and described the behavior of the fiscal pressure in said sector. Using fonts secondary schools and national databases, a descriptive methodology was applied experimental, focused on accounting variables such as income and expenses, as well as on a fiscal pressure indicator. The analysis was based on the review of the composition of income and expenses of the companies Ecuadorians, with a focus on the determination and interpretation of pressure and risks prosecutors. Fiscal risk analysis techniques were used to evaluate the probability and impact (low, medium and high) of said risks. The methodology included the analysis of bases of data in Excel and the comparison of historical information by sectors and years of study, using horizontal analysis. The main results reveal important patterns of tax pressure for companies of sector A, as well as the identification of important fiscal risks. This study contributes to understanding how fiscal pressures affect fiscal risk management in a business environment and provides key information for tax planning and strategic decisions.