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

Abstract

Abstract: The main objective of this research was to analyze the impact of tax pressure on the management of tax risks of companies in the F sector of the province of Pichincha during the period 2018-2022. For the research process, a descriptive design methodology with a quantitative approach was applied, which allowed identifying the variation of the main accounts that make up the tax reconciliation and their impact on tax pressure. As sources of information, the database of the Superintendency of Companies, Securities and Insurance was used, where the financial statements belonging to companies in the F sector were downloaded in the years 2018 to 2022; The results showed that the companies suffered various economic difficulties that prevented them from adequately managing income, costs and expenses, due to the economic crisis experienced in the country. Likewise, various inconsistencies are evident in the financial information, for all years, generating fiscal risks of tax noncompliance, reputation, and risks due to changes in regulations, among others.