Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia del Azuay, cantón Cuenca, sector 3. Periodo 2018 2021

Abstract

Abstract:The objective of this work was to analyze the tax reconciliation in the Income Tax Income of companies in the province of Azuay, Cuenca canton, sector G "Retail trade wholesale and retail; repair of motor vehicles and motorcycles ", in the years 2018 to 2021. The applied methodology was a descriptive design and deductive scientific method, because secondary data was used to capture the analysis, search, description and interpretation of information. The results obtained indicate that the items with the highest impact on the tax reconciliation for the declaration of income tax fall on exempt income accounts since they are the ones with the highest levels of participation maintained in the periods under study. Finally concluding that the games with greater participation that make up the tax reconciliation, are the profit generated from the fiscal year, the base of participation to workers and permanent differences, while the special deductions item presents decreases throughout the periods between the years 2018 to 2021.