Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector H de la provincia de Loja. Periodo 2018 2022 Trabajo de integración previo a la obtención del título de

Abstract

Abstract: Tax pressure is a fundamental indicator for evaluating the economic policy of different regions and countries. This study analyzes the effect of tax pressure on the fiscal risk management of companies in the H sector of the province of Loja during the period 2018-2022. The research approach was non-experimental, descriptive, quantitative, and longitudinal; documentary analysis and descriptive statistics were used to obtain and study the information. This showed that companies are having problems complying with their tax obligations, revealing their inability to perform tax reconciliation, generating distrust in all their calculations. Furthermore, the fiscal risks resulting from the COVID-19 pandemic, combined with strict tax regulations, increased the financial challenges for these organizations.