Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector L, de la provincia de Azuay. Periodo 2018 - 2022

Abstract

Abstract: This research analyzes the impact of tax pressure on the tax risk management of companies in the L sector in the province of Azuay during the period 2018-2022. The study focused on identifying how variations in tax pressure influence regulatory compliance. A descriptive study with a quantitative approach was conducted, using the financial statements available at the Superintendency of Securities and Insurance Companies. The study showed significant fluctuations in tax pressure during 2020 and 2021 due to reduced revenue and increased costs due to the economic recovery following the pandemic. In contrast, for 2022, tax pressure decreased to 5% due to increased revenue and improved cost management, which favored companies' ability to pay. Likewise, the main tax risks include tax non-compliance, reputational risks, and risks due to regulatory changes. The need to strengthen financial planning and regulatory compliance processes is highlighted to ensure the long-term sustainability of companies.