Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Azuay, cantón Cuenca, sector 4. Periodo 2018-2021

Abstract

Abstract:This research focuses on carrying out the analysis of tax reconciliation in the income tax and the influence that this generates on it. Identifying the games that make up its structure and determining the impact of the items and behavior of non-deductible expenses on tax reconciliation. It should be noted that the present The investigation was delimited in the study of companies belonging to the province of Azuay, Cuenca canton with International Uniform Industrial Qualification (ISIC) sector H (transportation and storage) and sector I (Accommodation activities and food services). Is The present investigation is essential since, when the Ecuadorian companies were required to present their financial statements by means of the International Standards of Financial Information, are under the obligation to determine the income tax, which must be adjusted to what is established by the treasury, whose adjustments are reflected in the tax reconciliation.