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

Abstract

Abstract: This study analyzed the financial and tax behavior of companies in Sector H, which includes Ecuadorian air and urban transportation companies in the province of Pichincha, during the period 2018 2022, with the aim of identifying the factors that influenced the determination of the tax incurred, the effective tax burden, and the main tax risks associated with their management. A non-experimental, descriptive research design with a quantitative approach was applied. The results showed that the company experienced significant variations during the 2020 economic crisis; however, it maintained notable resilience, reflected in the stability of its revenues and the gradual recovery observed in 2021 and 2022. Likewise, it was identified that non-deductible expenses and errors in the calculation of deductions, caused by weaknesses in internal control, directly contributed to an increase in the tax burden, thereby constituting critical areas for tax optimization.