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

Abstract

Abstract: The study entitled Analysis of the incidence of fiscal prison in tax risk management of sector H companies in Orellana province (2018-2022) this study addresses the issue of how tax pressure affects the sustainability and knowledge of companies in a challenging economic context. The objetive of this research is to study the impact of the tax burden on tax risk management, thus developing the collection and análisis of data obtained from the surfaces in which the general balance sheets of companies in the H sector were downloaded. A methodology combined with qualitative and quantitative análisis was used, with an emblematic sample of companies in the H sector of Orellana, using the balance sheets for the realization of the tax reconciliation in which the tax reconciliation in which the exact data of the required years is provided. The results show tha high tax pressure can somehow limit the investment capacity and thus increase the financial risks of companies. In conclusion, it can be said that in the present study it is very important to review current tax policies for the correct balance of collection with busuness development.