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

Abstract

Abstract: The following work analyzes how tax pressure impacts tax risk management in Ecuador for companies in the M sector located in the province of Azuay during the period 2018-2022. Using a quantitative approach and techniques such as database analysis obtained from the Superintendency of Companies, we evaluated income tax, VAT, and employer contributions, which are the main tax items. The results obtained show a high tax pressure which, combined with the lack of use of technological tools and deficiencies in tax planning, increases operational, financial, and compliance risks, and also reduces taxable income. Likewise, downward trends in tax pressure were identified, which can be attributed to the use of tax credits and tax deductions. We conclude that companies need to optimize their tax management by training their staff, automating processes through the implementation of systems, and enabling areas to mitigate risks, thereby ensuring financial.