Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas sector M del cantón Orellana provincia de Orellana periodo 2018 - 2022

Abstract

Abstract: The research examines how tax pressure affects tax risk management in professional services companies in Orellana, Ecuador, between 2018 and 2022. A quantitative and descriptive methodology, analyzing the financial statements of twelve companies selected. The results indicated that the income accounts, amortization of losses and taxable profits faced greater risks due to changes in regulations tax and possible accounting errors. The study concludes that greater fiscal pressure led companies to implement more robust strategies to mitigate these risks. Besides, It was observed that a high tax pressure had a negative impact on the profitability of the companies, reducing their profit margins and limiting their investment capacity. This research highlights the importance of proper fiscal management for stability financial and business growth in contexts of high fiscal pressure.