Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector J Información y comunicación, de la provincia Pichincha. Periodo 2018 2022

Abstract

Abstract: In the research carried out in the present study, the incidence of pressure was analyzed tax on the management of fiscal risks of companies in sector J, in the province of Pichincha, during the period 2018-2022. Therefore, the main objective of this research focused on identifying the items that determine the tax pressure, describing the behavior of the tax pressure and determine the associated fiscal risks. For this, carried out a full analysis of the accounting accounts of the tax reconciliation of the companies in the sector, from 2018 to 2022, a way in which it has been possible show the variations in the tax burden in the study periods. The methodology used corresponds to a non-experimental research, analysis descriptive, quantitative approach. The data was obtained from the portal database of the Superintendency of Securities and Insurance Companies, which made it possible to examine the pressure tax faced by companies in sector J, province of Pichincha, Quito canton. The The results obtained show the relationship between fiscal pressure and the complexity of the fiscal risks, in this way it is about proposing mitigation and optimization strategies of the tax burden and highlight the strengthening of internal control systems, key in the management of fiscal risks.