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

Abstract

Abstract: This research aims to understand how tax obligations impact business activity, especially during times of economic and regulatory change. The main objective was to identify the effects of tax risk management on companies in sector J of Guayas province. A quantitative, descriptive, and correlational approach was used, analyzing financial data from official public sources. Statistical tools such as correlation analysis and multiple regression were applied. The results showed that increased tax pressure leads to lower profitability and complicated economic planning particularly during crises like the COVID-19 pandemic. Common risks include errors in tax filings and issues with reconciling fiscal accounts, which can result in financial penalties. However, companies that adopt a more proactive approach to tax management are better able to reduce these risks, increase their reinvestment potential, and improve long-term sustainability. The study highlights the need for a more balanced tax policy that fosters a competitive business environment. It also recommends strengthening internal controls and providing continuous training for staff responsible for tax administration to improve efficiency and reduce exposure to fiscal risks.