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

Abstract

Abstract: This thesis focuses on the impact of tax pressure on the fiscal risk management of companies in the N sector in an Ecuadorian province. It seeks to understand how the tax burden affects the operations and sustainability of these companies, providing a detailed analysis of the factors that influence tax pressure. A descriptive, non-experimental methodology was used, allowing for the collection and analysis of accounting and tax data. Risk analysis techniques were applied, evaluating the probability and impact of risks at different levels, which facilitated a clear understanding of the companies' tax situation. The results indicate that tax pressure has a negative impact on the profitability and competitiveness of companies, highlighting the need for efficient tax management. It is concluded that it is essential to adopt tax policies that mitigate these adverse effects. Companies are encouraged to optimize their accounting and tax management, as well as foster dialogue with tax authorities to improve the tax environment. These actions will contribute to greater sustainability and growth in the business sector.