Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de los cantones Arenillas, Atahualpa, Balsas, Chilla, El Guabo, Huaquillas, Las Lajas, Marcabeli, Pasaje, Piñas, Portovelo, Santa Rosa y Zaruma. Periodo 2018 2021

Abstract

Abstract: The present research work corresponds to the Analysis of the tax conciliation in the income tax for companies in the cantons of Arenillas, Atahualpa, Balsas, Chilla, El Guabo, Huaquillas, Las Lajas, Marcabeli, Passage, Piñas, Portovelo, Santa Rosa and Zaruma. Period 2018 - 2021, for which the general objective is to analyze the influence of the tax conciliation in the income tax of the companies of the 12 cantons of the province of El Oro for the period indicated above. The methodology used was the deductive, starting from the theoretical review of the variables subject to study. The investigation It is of a descriptive, non-experimental type, with a quantitative approach of longitudinal cut, which It was carried out on the total population given that it is not extensive and it was taken as a base the data from the official web portal of the Superintendency of Companies, Securities and Insurance. He This study leads to raising awareness of the practice of the accounting profession, revaluing the accounting and make use of the tax reconciliation to determine the income tax rent.