Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector N de la provincia de Orellana. Periodo 2018 2022

Abstract

Abstract: Tax burden refers to the proportion of income that entities allocate to tax payments, directly influencing risk management that can affect their profitability and sustainability. The objective of this research was to analyze the impact of tax burden on tax risk management in companies in Sector N of the province of Orellana, from 2018 to 2022. To this end, a non-experimental, descriptive study was conducted. The study population consisted of 32 companies registered in Sector N of the province of Orellana, according to information presented by the Superintendency of Companies. The results showed that tax burden in this sector was low compared to the national average, influenced by the tax policies established during the study period. However, the lack of tax planning and knowledge generated the following tax risks: omitted deductions, increased taxes, and unsupported costs.