Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector G de la provincia de Loja. Período 2018 2022

Abstract

Abstract: The project focused on analyzing the impact of tax pressure on the tax risk management of companies in the G sector of the province of Loja, during the period 2018-2022, identifying the impact on tax reconciliation and regulatory compliance. A combined methodology with a quantitative approach and descriptive design was applied. Microsoft Excel was used as an analysis tool, calculating the tax reconciliation values ​​declared by companies in their financial statements to the Superintendency of Securities and Insurance Companies (SUPERCIAS). The results show that the main tax risks include the inadequate application of additional deductions, tax loss management, and errors in the classification of non-deductible expenses. These factors have generated risks of tax noncompliance, liquidity problems, and impacted the companies' reputation with the tax authorities. There is a clear need to strengthen tax management through strategies that optimize training and the implementation of automated systems, as well as the adoption of accounting practices that mitigate tax risks and ensure regulatory compliance.