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

Abstract

Abstract: A study on the impact of tax pressure over various periods shows that Ecuador's tax pressure has been based on the regulations and standards established by tax laws. However, in certain periods in Ecuador, there have been several decreasing percentages due to the fact that several organizations have evaded taxes and failed to comply with the tax laws granted. Tax risks in Ecuador have varied in percentages, especially in 2020 due to the COVID-19 health emergency, due to its limitations in all aspects, both economic and social. However, the government made several contributions to taxpayers and entities that were affected by this crisis. In this way, tax laws have been modified to allow for a tax system based on income tax returns for individuals, legal entities, and others. This includes returns that also take into account property transfers, wealth taxes, and financial transactions. This is done with the goal of using this system to achieve transparency for organizations and taxpayers, thus reducing tax risks.