Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Santa Elena. Periodo 2018 2021

Abstract

Abstract:The present investigation is carried out with the objective of analyzing the tax conciliation in the income tax of companies in the Province of Santa Elena, period 2018 - 2021. The Research design was non-experimental longitudinal cut. The type of investigation it was descriptive. The sample under study is made up of 308 companies delimited by all sectors, which was represented by economic activities according to to the Unified International Industrial Classification (ISIC). It used the descriptive statistic to process the information. The results show that the items that make up the tax reconciliation of the companies analyzed with greater participation and have an impact Significant are the income subject to Single Income Tax and the costs and expenses incurred to generate them, since they involve the activities of the banana sector and the agricultural activities, which are a great contribution to the national economy. Without However, the behavior of both income and non-deductible expenses is atypical, since which vary substantially in each of the periods analysed.