Análisis de la incidencia de la presión fiscal en la gestión de riesgos fiscales de las empresas, del sector h de la provincia de Manabí, periodo 2018-2022

Abstract

Abstract: This paper analyzes the impact of tax pressure on tax risk management for companies in the "H" sector (Transportation Services) in the province of Manabí during the 2018-2022 period. This research identified the relationship between the level of tax pressure, that is, the perceived and actual tax burden on companies, and the strategies used to manage risks associated with tax compliance. The study reveals how these factors influence the tax burden and its associated risks, primarily highlighting the importance of efficient tax management and proper internal control by companies. The study examines economic fluctuations throughout the period analyzed and how they have influenced tax pressure, as well as strategies to mitigate tax risks, which include strengthening internal controls and ongoing training of personnel in charge of tax management to avoid fines or audits by the institution in charge of tax collection.