Incidencia de la presión fiscal en la gestión de riesgos fiscales en las empresas sector M, de la provincia de Loja período 2018- 2022

Abstract

Abstract: The main objective of this research was to analyze the level of impact that tax pressure has on the fiscal risk assessment of companies in the medium-sized sector of the province of Loja during the period 2017-2022. A non-experimental, descriptive methodology with a quantitative approach was applied to collect and analyze the information, allowing information to be obtained directly from the financial statements, without any manipulation. The quantitative analysis comparing the growth or decrease of the main accounts comprising the tax reconciliation of 43 companies grouped within the M sector showed that the main accounts comprising taxable income, costs, expenses, and profits showed significant variations, with increases and decreases within the period, primarily influenced by external and internal factors generated by the COVID-19 economic crisis and subsequent recovery. The conclusion was that the most significant tax risks to which companies are exposed are the risks of tax noncompliance and reputational damage, which has affected business relations with investors and tax administration.