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

Abstract

Abstract: This research aims to analyze the impact of tax pressure on the tax risk management of companies in the H sector of the province of Morona Santiago, from 2018 to 2022. The methodology for this research was non-experimental, as it did not manipulate the variables or information about companies detailed on the official websites of regulatory bodies at the private company level. A descriptive analysis was presented that gathers quantitative information from numerical databases related to the financial statements of companies in the study sector, which in turn determines the study population, with a total of 817 companies. The analysis of the H sector during 2018 to 2022 highlights the main factors of tax pressure: additional deductions, loss amortization, advance payments, and income tax withholdings. These elements directly affect tax reconciliation and the determination of the tax payable. Accounting procedures related to tax reconciliation present significant tax risks, as variations in tax legislation, along with misinterpretations, can lead to audits and fines for long-term tax noncompliance.