Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector G, Comercio al por mayor y por menor; reparación de vehículos automotores y motocicletas, de la provincia Santo Domingo de los Tsáchilas, Periodo 2018 2022

Abstract

Abstract: This study is based on an analysis of the impact of tax pressure on the fiscal risk management of companies in Sector G, which corresponds to the Wholesale and Retail Trade sector; motor vehicle and motorcycle repair, in the province of Santo Domingo, from 2018 to 2022. The research conducted is descriptive, non-experimental, and the study data were extracted from the Superintendency of Companies, Securities, and Insurance (SUPERCIAS). Data analysis demonstrated the variation that occurred during the aforementioned study periods, supported by accounting variables such as income and expenses, which are the accounts with the greatest impact on companies' accounting transactions. The results obtained reveal the increase in tax pressure during the 2020-2021 period due to the global health crisis, which affected thousands of economic sectors. This study compiles accurate information for business management and improved planning so that fiscal sustainability can be achieved in economically developing countries.