Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas del sector H de la provincia de Esmeraldas

Abstract

Abstract: Tax burdens and tax administration are very significant challenges that must be addressed in relation to a company's tax risk exposure and its financial sustainability. Within this framework, the objective of this research was to analyze the degree of influence of tax pressure on tax risk management of companies in the H sector in the province of Esmeraldas between 2018 and 2022. A descriptive approach with a quantitative methodology was applied through the downloadable financial statements of 33 companies. Tax reconciliations were prepared, a tax risk matrix was constructed, and the negative impact of the tax burden assessment was assessed. The results can be identified from the fact that the tax burden, although constant and only moderate during the years analyzed, will be fully felt by 2020 in relation to compliance with tax obligations. You will notice a better distribution of corporate fiscal management and a greater need for the implementation of lower-risk government policies.