Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de los cantones 24 de mayo, Bolívar, Chone, El Carmen, Flavio Alfaro, Jama, Jaramijó, Jipijapa, Junín, Montecristi, Paján, Pedernales y Pichincha de la provincia de Manabí. Periodo 2018-2021.

Abstract

Abstract: The main objective of tax conciliation in Ecuadorian regulations is to apply different deductions or exemptions to establish the tax base of the income tax income that companies that are subject to the Superintendency have to pay of Companies, Securities and Insurance and have the obligation to present this information with based on current regulations in a form that facilitates the presentation of the data. Low In this scenario, the present investigation arises, whose objective is to analyze the influence of tax conciliation in income tax in companies from different cantons of the province of Manabí in the period 2018-2021. For this, a type of investigation was carried out with a quantitative approach by analyzing the financial statements presented by the companies. Information from 374 companies was available. The results show that the accounts that generate a greater impact on the income tax caused are income that are established as exempt, which represents an incentive for companies.