Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector A de la provincia de Guayas, Periodo 2018-2022

Abstract

Abstract: This research focused on analyzing the impact of tax pressure on the tax risk management of companies in Sector A (agricultural production) in the province of Guayas during the period 2018-2022. These companies have faced economic and fiscal difficulties that impacted the operational stability of these companies, caused by the effects of the COVID-19 pandemic. Increased costs for production materials and supplies, coupled with changes in tax regulations, limited the proper application of tax planning. A descriptive quantitative methodology was applied in the research process. The data sources were secondary, generated from the accounting balance sheets of the Superintendency of Securities and Insurance Companies. The results reveal that the most prominent tax risks were tax noncompliance, lack of liquidity, indebtedness, and increased costs, triggering reputational risks. The study concludes that fiscal risks have increased tax pressure, and therefore proposes strategies to help mitigate these risks in order to safeguard the economic well-being of agricultural businesses.