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

Abstract

Abstract: The tax burden is a key parameter in the analysis of economic policy in different regions and countries. The objective of this research work was to analyse the incidence of the tax burden on the fiscal risk management of companies in the H sector in the province of Loja. Period 2018 - 2022. The research project uses a non-experimental design methodology and a descriptivequantitative approach; documentary analysis together with descriptive statistics were the methods chosen to obtain and process the information, obtained from the financial statements of the institutions investigated using the Superintendency of Companies, securities and insurance as a database. This analysis revealed that the entities studied faced considerable challenges in meeting their financial obligations. A main tool for this research project was tax reconciliation, which proved to be inefficient at the time of calculation, leading to a considerable increase in fiscal risks, which were further aggravated after the COVID-19 pandemic. The economic situation resulting from the health crisis and the country's demanding tax regulations put additional pressure on the economy of the companies studied.