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

Abstract

Abstract: This study analyzes the impact of fiscal pressure on the tax risk management of businesses in sector G of the Morona Santiago province. A quantitative methodology with a descriptive and analytical approach was employed, which included interviews with financial managers and financial statement analysis. The results show that the tax burden is influenced by factors such as income, costs, and tax deductions, revealing an effective management approach in response to market challenges. However, insufficient use of tax deductions was identified, which increased the tax burden during periods of lower profitability. The discussion emphasizes the importance of proper tax planning to mitigate risks and enhance profitability. In conclusion, the study highlights the need to optimize fiscal management within sector G companies. Recommended actions include implementing tax training programs and improving clarity in tax regulations, which could contribute to economic development and more efficient management in the region.