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

Abstract

Abstract: The purpose of this research is to analyze the impact of tax pressure on the management of tax risks and the financial stability of these companies in the H-sector transportation and warehousing sector in the province of Cotopaxi, taking into account the effect of exceptional events such as the pandemic. The methodology used consists of a descriptive, non-experimental approach, based on the study of financial and tax information of companies in the H-sector from 2018 to 2022. The main findings are of vital importance to the field of research. It was determined that the tax burden was less than 1% on average in the years analyzed, with a moderate increase during the pandemic. It is also evident that revenues decreased significantly in 2020, but profitability remained stable. Finally, it is evident that in 2022, the fiscal year's net income decreased. This situation highlights the impact of tax pressure on profit generation.