Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector A de la provincia de Pichincha. Periodo 2018 2022

Abstract

Abstract: This study investigates the impact of tax pressure on tax risk management in companies in the A sector (agroindustrial) in the province of Pichincha during the period 2018-2022. The main factors influencing tax pressure were determined, their behavior was explained, and the main tax risks faced by companies were evaluated using a mixed-methods approach. The results show that, especially in crucial years such as 2020, budget pressure, which averages 0.91%, has a significant impact on profitability and financial sustainability. Risks associated with fluctuating revenues, increased expenses, and errors in the Tax Administration were also detected, which increased the likelihood of fines and financial losses. With the goal of improving management efficiency, this study facilitated the provision of tax training, resource optimization, and tax planning solutions. The results not only provide useful tools for businesses but also inform the development of public policies that support economic growth and business sustainability in this province.