Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector g de la provincia de Guayas periodo 2018-2022

Abstract

Abstract: This paper analyzes the impact of tax pressure on the management of tax risks of companies in the "G" sector (Wholesale and Retail Trade) in the province of Guayas during the period 2018-2022. The paper identifies the main items that determine tax pressure, including Income Tax (IT), Value Added Tax (VAT), municipal taxes, social security contributions, the Foreign Exchange Outflow Tax (ISD), and green taxes. The study reveals how these factors influence the tax burden and associated risks, highlighting the importance of efficient tax management and the implementation of sound internal controls. It also discusses economic fluctuations and their impact on tax pressure, as well as strategies to mitigate tax risks and improve the financial sustainability of companies in the sector. Recommendations include automating tax processes, providing ongoing staff training, and creating contingency funds to address potential penalties.