Incidencia de la gestión del riesgo tributario en la sostenibilidad financiera de las empresas en economías emergentes
Impact of Tax Risk Management on the Financial Sustainability of Companies in Emerging Economies
Abstract (en)
Tax risk management is a strategic element for the financial sustainability of a company, especially in emerging economies with unstable legal frameworks and underdeveloped tax structures. The objective is to analyze its impact through a systematic literature review following the PRISMA 2020 guidelines. Scopus (2019-2026) and a specialized chapter on Colombia were used. Based on this, 26 documents from 10 countries were analyzed and organized into four categories: corporate tax behavior strategies, the impact of tax behavior on financial performance, tax risk management and corporate governance, and tax risk in emerging economies. The findings show that the relationship between tax behavior and financial performance is not homogeneous and depends on both the context and corporate governance. It is concluded that strategic tax risk management is a necessary condition for the financial sustainability of a company in emerging economies.
Abstract (es)
La gestión del riesgo tributario es un elemento estratégico para la sostenibilidad financiera de una empresa, especialmente en economías emergentes con marcos legales inestables y estructuras fiscales poco desarrolladas. El objetivo de este estudio es analizar su impacto mediante una revisión sistemática de la literatura siguiendo el PRISMA 2020. Se utilizó Scopus (2019-2026) y un capítulo especializado sobre Colombia. Con base en esto, se analizaron 26 documentos de 10 países y se organizaron en 4 categorías: estrategias de comportamiento tributario empresarial, el impacto del comportamiento tributario en el desempeño financiero, gestión del riesgo tributario y gobierno corporativo, riesgo tributario en economías emergentes. Los hallazgos muestran que la relación entre el comportamiento tributario y el desempeño financiero no es homogénea y depende tanto del contexto como del gobierno corporativo. Se concluye que la gestión estratégica del riesgo tributario es una condición necesaria para la sostenibilidad financiera de una empresa en las economías emergentes.
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