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

Abstract

Abstract: This research was developed from a quantitative approach and with a documentary design to obtain public information from the Superintendency of Companies, Securities and Insurance (SUPERCIAS) with the goal of analyzing the fiscal pressure and risks of the financial statements of sector H companies from the province of Carchi, Ecuador. According to the directory of these companies, 125 of the 12,912 that develop transport and storage activities, correspond to the Carchi, and presented economic movement during the periods 2018 to 2022. Of these companies, the items of assets, liabilities, equity, total income, costs, expenses, profit for the year, income tax caused, among others, were analyzed through a file and among the findings we highlight that in the period 2018 to 2022 a downward tax pressure trend was experienced that went from 1% in 2018 to 0, 72% in 2022. In addition, tax risks were identified such as deductions, loss write-offs, income, total costs, total expenses, workers' participation, local non-deductible expenses, among others, which would have an impact on the uncertainty and delay of innovation in the company.