Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del Sector C de la provincia de Azuay, periodo 2018 - 2022

Abstract

Abstract: The objective of the study was to analyze the impact of tax pressure on the tax risk management of companies in the C sector (manufacturing industry) in the province of Azuay during the period 2018-2022. The methodology used was a quantitative approach with a descriptive design, using the Excel program as an analysis tool to process the data obtained from the accounting balance sheets available on the platform of the Superintendency of Companies. The results revealed that income, costs and expenses were the most important items that affected taxable income and the amount of tax incurred, increasing the tax pressure of companies, decreasing net income due to the restriction of activities during the pandemic, which increased the price of materials and supplies. Among the most important tax risks were non-compliance with tax obligations, lack of liquidity and loss of profitability. Concluding that adequate tax planning allows mitigating fiscal risks and guaranteeing the financial sustainability of companies, providing valuable tools for decision-making in the manufacturing sector.