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

Abstract

Abstract: This research on the analysis of the fiscal pressure of the companies of sector G of the province of Manabí, had the purpose of developing a comparative study, of descriptive and non-experimental type between the periods 2018 - 2022 about the fiscal risks, where it was necessary to identify the items that determine the fiscal pressure, followed by the behavior that maintains the fiscal pressure throughout the study period and ending with the identification of the fiscal risks. An analysis methodology was executed, through which the objectives were evaluated and achieved. The results obtained in the work establish that the items present decreasing tax obligations to the state, generating that the behavior gradually decreases in favor of the G sector, concluding with the identification of the risks of 291 companies that were associated to the lack of knowledge and bad application of the regulations and due to natural disasters. The study is important because it establishes parameters for future research aimed at the tax burden.