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

Abstract

Abstract: The purpose of this study is to analyze the incidence of fiscal pressure on the fiscal risk management of companies in sector H of the province of Azuay. Period 2018 2022, this analysis is based on established objectives such as the diagnosis of the items that determined the fiscal pressure and its behavior, as well as the determination of fiscal risks. The methodology applied in this study was quantitative descriptive, which consists of the collection and analysis of numerical data. For this study, average calculations of fifteen accounting accounts were used that were key to the preparation of the tax reconciliation, which allowed determining the tax pressure in relation to the income of the transportation and storage companies in the Cuenca canton during the period 2018-2022.