Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector L de la provincia de Pichincha. Período 2018 - 2022

Abstract

Abstract: In this research work, the analysis of the incidence of fiscal pressure on the fiscal risk management of companies in sector L of the province of Pichincha is presented. Period 2018 2022. Which had the objectives of identifying items that determine the fiscal pressure,describing their behavior and determining the fiscal risks of the analyzed sector. For this, a descriptive and non-experimental methodology was used; using as a database the financial statements of the Superintendency of Companies, Securities and Insurance (SUPERCIAS) corresponding to the years analyzed. Through tax reconciliation, it was possible to determine a tax pressure with an average of 5.06%, which was partly influenced by factors such as the Covid-19 pandemic. Additionally, through the risk matrix, the accounting items that represent a threat to the fiscal pressure of sector L are identified, such as the tax incurred, total costs, local non-deductible expenses and additional deductions; items that were taken into account given their impact on income tax collection.