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

Abstract

Abstract: The economic instability and the tax burden faced by Ecuadorian companies directly impact the tax burden of businesses in the province of Azuay, Sector A. It is in this context that this research is developed, with the main objective of analyzing how tax burden affects risk management. The study is non-experimental and descriptive, based on diverse representative samples, which allowed for the collection of scientific bibliographic information and statistical data from the Superintendency of Companies, Securities, and Insurance. According to the results, tax burden has a negative impact on tax risk management, with gradual variations in tax burden according to the economy, the tax burden on companies, and tax management. In addition, the accounting accounts that most affect risk management, the aspects to be strengthened, the risks to be reduced, and the strategies to be implemented were identified in the fiscal risk matrix.