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

Abstract

Abstract: The aim of this research was to analyze the impact of fiscal pressure on the tax risk management of companies in sector F of the Azuay province during the period 2018-2022. A non-experimental research design, with both quantitative and qualitative approaches, was used to identify patterns and statistical relationships, complemented by interviews with tax managers. Data weas analyzed based on questionnaires, surveys, and document review, using Excel for processing financial information. The results revealed that costs fluctuated affecting profitability. Taxes paid decreased between 2018 and 2021, with a slight recovery in 2022. Moreover, the removal of IR advances and inefficiencies in the use of tax credits increased fiscal risks, highlighting poor management of deductions and withholding. It was concluded that fiscal pressure directly impacts tax risk management, as its variability affects the financial stability of companies, emphasizing the need to optimize tax planning and the management of deductions and tax credits.