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

Abstract

Abstract: This thesis analyzes the impact of tax pressure on the tax risk management of companies in the H sector in the province of Santa Elena during the period 2018-2022. Using a quantitative approach and a non-experimental design, the tax payments, tax behaviors, and risks associated with companies' tax compliance were evaluated. The results show a low tax pressure throughout the period, with a notable increase in taxes collected starting in 2021, reflecting an economic recovery after the COVID-19 pandemic. Nearly 40% of companies did not make tax payments, highlighting significant tax compliance issues. Two main categories were identified among non-taxpaying companies: those that filed tax returns without recording profits and those that did not file any returns. Regarding fiscal risks, tax noncompliance, lack of profitability, and changes in tax regulations were highlighted as the most significant factors affecting the sector's fiscal sustainability. The conclusions suggest that the implementation of tax training programs, more efficient audit policies, and the use of technologies for tax management could improve tax compliance and reduce associated risks. This seeks to promote greater sustainability and economic growth in the sector.