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

Abstract

Abstract: The research work analyzed the pressure and fiscal risks of companies in the H sector in the province of Guayas between 2018 and 2022. A non-experimental descriptive methodology was used, based on information obtained from the Superintendency of Companies (SUPERCIAS) and in the analysis of data from 2,500 companies using tools such as Excel. The study was structured in three chapters: theoretical concepts, methodology and analysis of results. The results showed a growth in income, from $1,081,112.59 in 2018 to $1,408,683.67 in 2022, accompanied by a decrease in operating costs, from 88.84% to 81.97%. However, the informality of the sector, especially the lack of billing, could have generated tax evasion and risks associated with non-deductible expenses. In reference to the tax pressure, the behavior was evident with a decreasing inclination, after 2.45% in 2018 to 2.33% in 2019, applicable to the growth of tax deductions, from $3,220.61 in 2018 and $3,727.88 in 2019, which gradually decreased the taxable profit . Although the trend shows a reduction in tax pressure, it also highlights representative risks that require stronger tax strategies to certify business sustainability and regulatory execution.