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

Abstract

Abstract: This paper analyzes the impact of tax pressure on tax risk management in companies in the minority sector of the province of Guayas during the 2018-2022 period. The research highlights how the tax burden affects organizations' liquidity, profitability, and investment, increasing the risks of tax noncompliance. Using a quantitative approach and a non-experimental research design, data related to tax collection and its impact on companies were collected. The findings reveal that tax reforms, along with the increasing complexity of regulations, have increased the tax burden, which has generated negative effects on organizations. However, it was also observed that adequate tax risk management, based on rigorous audits and preventive strategies, can significantly reduce these adverse effects. This study contributes to understanding the relationship between tax pressure and business sustainability, proposing recommendations to balance government revenue and business competitiveness. It also underscores the importance of an efficient tax system to foster economic and social development in Ecuador.