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

Abstract

Abstract: This study analyzes the financial pressures and risks impacting the financial management of the H sector in Imbabura during the period 2018-2022, with the main objective of assessing how tax policy affects financial and operational stability in the context of revenue growth and regulatory changes. The methodology employed is quantitative and descriptive, based on the analysis of financial and tax data to understand the tax burdens faced by companies. The results reveal that taxation in this sector ranges between 0.50% and 0.77% of revenues, significantly lower than the national average rate of 4% to 6%. This suggests a favorable tax environment, although high operating costs reduce taxable income, driving efficiency in the use of resources. The study concludes the need to implement robust internal controls and specific fiscal strategies to minimize risks and strengthen financial and operational management, thus ensuring greater sustainability and tax compliance.