Determinantes financieros de la agresividad fiscal en el impuesto a la renta de las empresas del sector comercial en la ciudad de Cuenca

Abstract

From a business perspective, taxes are often perceived as a burden that encourages the adoption of tax-saving practices. This study aims to determine the influence and direction of the financial variables—firm size, leverage, profitability, liquidity, and capital intensity—on corporate income tax aggressiveness among commercial companies in the city of Cuenca. A sample of 237 firms was selected for analysis over the 2022–2024 period. Methodologically, the study adopted a quantitative approach with a cross-sectional, non-experimental research design. Data collected from the official portal of the Superintendence of Companies, Securities and Insurance were processed using a random-effects panel data regression model to determine the statistical significance of the financial determinants. The findings indicate that more profitable and liquid commercial firms exhibit more aggressive tax behavior, as they possess greater resources and the financial flexibility to invest in strategies that generate tax savings. Regarding firm size, leverage, and capital intensity, no statistically significant evidence was found to support a meaningful relationship with the phenomenon under study. These results provide new empirical evidence for identifying the variables that influence taxpayers’ tax behavior within the commercial environment of Cuenca.