Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector G, Comercio al por mayor y por menor; reparación de vehículos automotores y motocicletas de la provincia de El Oro, Periodo 2018 2022

Abstract

Abstract: This study analyzes the impact of tax pressure on the tax risk management of companies in Sector G (wholesale and retail trade, motor vehicle and motorcycle repair) in the province of El Oro, during the period 2018-2022. This non-experimental, descriptive research uses secondary data obtained from official sources such as the Superintendency of Companies, Securities, and Insurance. The research examined various accounting and tax variables, allowing for the identification of guidelines, models, and the impact of tax pressure on companies' financial management. The results show an increase in tax pressure since 2021, thanks to the economic recovery that occurred this year following the health emergency. It also shows that the tax risk matrix is ​​essential for determining financial management challenges. This study compiles valuable data for formulating public sector strategies and improving business planning, demonstrating the value of favorable management in reducing fiscal risks within an institution.