Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector F de la provincia de Morona Santiago Periodo 2018 - 2022

Abstract

Abstract: The objective of this research is to analyze the incidence of the tax pressure on the management of fiscal risks of companies in the F sector (construction) in the province of Morona Santiago. Period 2018 2022. A descriptive study was carried out, compiling existing theoretical information on the tax burden and its influence on the management of fiscal risks, followed by a descriptive study, which was obtained from the financial statements of 28 companies, downloaded from the website of the Superintendence of Companies, Securities and Insurance. The methodology entailed horizontal and vertical analysis techniques through tax reconciliation. The results indicate that the items that determine the tax pressure are income, costs, expenses, taxable profit and tax caused, its behavior was stable within the first three years of the study period, however in the fourth year due to changes in fiscal policies it had a drastic variation of 4.66%, attributed to changes in tax policies. affecting the tax burden of companies, generating tax risks.