Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector H Transporte y Almacenamiento, provincia de El Oro, Periodo 2018 2022

Abstract

Abstract: This research was developed based on the 2018-2022 period for companies in the H sector, corresponding to transportation and warehousing, in the province of El Oro. In this context, the tax burden for each tax item was determined, which revealed the existence of economic changes and tax reforms. The study examined how this tax burden impacted tax risk management in the 262 companies identified. Within the tax risks, the strategies implemented by companies in each period to mitigate the associated risks were analyzed. A retrospective analysis was also conducted, which identified patterns and trends in the relationship between tax burden and tax risk management, providing a broad view of the challenges faced by companies in the province of El Oro. Consequently, the study lays the groundwork for future research and actions in the business and economic spheres of the region.