Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector C de la provincia de Pichincha. Periodo 2018 - 2022

Abstract

Abstract: Tax pressure, understood as the level of tax burden faced by companies, can significantly influence operational and strategic decision-making, primarily with regard to tax risk management. Companies in the "C" sector of the province of Pichincha have addressed risks arising from a complex and versatile tax environment, such as tax compliance, tax evasion, tax forecasting, and risk mitigation strategies. A descriptive, non-experimental study revealed that high tax pressure, coupled with regulatory uncertainty and frequent tax reforms, has led to increased tax risks for institutions. Finally, this research proposes recommendations to improve tax planning and risk management in companies in the "C" sector of Pichincha, in order to improve their tax compliance and reduce their exposure to tax penalties, thus contributing to greater stability and competitiveness in the business environment.