Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector M de la provincia de El Oro. Periodo 2018-2022

Abstract

Abstract: Companies face the problem of managing a variable tax policy and are seeking strategies to reduce their exposure to sanctions. What is tax pressure? What is the tax burden of companies? These are some of the questions answered through the analysis of the impact of tax pressure on the tax risk management of companies in the M sector of the city of Machala during the periods 2018-2022. Through a non-experimental descriptive study, a sample of 28 companies in the M sector was taken from the database of the Superintendency of Companies. The variables that determine the tax burden were analyzed, and a basis for the study of other economic sectors is provided. The potential existing tax risk and possible mitigation strategies are tentatively presented. As a result, total revenue and tax accrual are identified as the accounts that influence the fluctuation and calculation of tax pressure. Their variation is evaluated, determining a peak and a low point in the 2021 and 2020 periods, respectively. It is determined that the accounts with the greatest tax risk due to their likelihood and impact are revenue and costs/expenses, due to the business tendency toward tax evasion.