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

Abstract

Abstract: This study examines the impact of fiscal pressure on the management of fiscal risks for companies in the H sector (transport and storage) in the province of Chimborazo, Ecuador, during the period 2018-2022. The primary factors contributing to fiscal pressure, such as income tax and social security contributions, are identified using a non-experimental, descriptive methodology based on secondary data from financial statements. The research employs a quantitative approach, analyzing key variables including revenues, expenses, and components of tax reconciliation. The findings reveal a downward trend in fiscal pressure, particularly during the COVID-19 pandemic, although this decline does not result from effective tax management optimization. Significant fiscal risks are identified, including inconsistencies in tax reconciliation and deficiencies in fiscal planning, exacerbated by the lack of updated statistics. Practical solutions to improve fiscal management are proposed, with an emphasis on the need for efficient tax policies. This study contributes to a better understanding of the relationship between taxation and economic sustainability, providing valuable insights for academia and policymakers in the sector.