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

Abstract

Abstract: The purpose of this research was to analyze tax pressure and risks in companies belonging to Sector G in the province of Azuay during the period 2018-2022. Critical areas of tax management were identified, and strategies were proposed to optimize tax compliance. This study adopted a non-experimental design strategy with a quantitative-descriptive approach, based on documentary analysis of the financial statements of 558 companies, whose information was extracted directly from the Superintendency of Companies, Securities, and Insurance. Pivot tables, indicator techniques, and trend graphs were used to interpret the data. The results obtained demonstrate that, although tax pressure has decreased in recent years, significant tax risks persist, leading to an increase in the execution of audits and sanctions. In effect, we can conclude that, by implementing proper tax administration, it promotes: reducing tax pressure, improving and maintaining financial sustainability, and strengthening the Ecuadorian tax system.