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

Abstract

Abstract: This research focuses on the tax landscape of companies in sector N (administrative and support service activities) in the province of Azuay. The main objective is to analyze the impact of fiscal pressure on the tax risk management of companies. The fiscal analysis was developed using a methodology that included studying the impact and probability related to tax risks within the entities. The result was the identification of a high risk of fiscal adjustments due to common accounting errors, arising from mistakes in income reconciliation and invoicing, which are worsened by fiscal pressure. This can lead to sanctions and negative impacts on the financial stability of the institutions. The study reveals that companies in Azuay, especially large ones, make common tax mistakes, such as failing to report all their income or miscalculating their deductions. These mistakes increase the risk of the government making adjustments and imposing fines.