Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, sector G de la provincia de Pichincha. Periodo 2018-2022

Abstract

Abstract:The research examines the impact of tax pressure on the management of tax risks for companies in the G sector of the province of Pichincha, from 2018 to 2022. The main accounts that determine tax pressure were identified, such as revenue, costs, expenses, and taxable income. It is emphasized that these variables affect economic stability. During the period studied, companies experienced changes in revenue due to various factors, such as the pandemic and a lack of administrative planning. Regarding tax risks, threats due to regulatory noncompliance were detected, which affects tax fluctuations and generates economic losses due to inefficient controls. Tax reconciliation is a tool for assessing and mitigating risks, allowing for timely identification, optimizing risks, and improving tax management. The research concludes with recommendations for implementing economic strategies that help reduce unnecessary expenses and strengthen regulatory compliance to better manage fiscal risks and guarantee the liquidity of companies in the G sector of the province of Pichincha.