Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, Cantón Guayaquil, sector 3, periodo 2018 2021

Abstract

Abstract: Tax reconciliation is important because it makes adjustments to the accounts of a taxpayer to know the tax base in which the tax rate should be established. Income tax. In this sense, the objective of the work is to analyze the influence of the tax reconciliation in the income tax of companies in the province of Guayas, Guayaquil canton, sector 3, period 2018-2021. For this research, a design was applied. of non-experimental research, in addition the type of research is descriptive with a focus quantitative. We worked with 3 economic activities of the ISIC category, giving a total of 1060 companies, which were taken from the page of the Superintendency of Companies, insurance and securities. The main results indicate that the most representative accounts of study companies have generated a positive and negative impact on the areas of income, non-deductible expenses and the advance payment, first and second installment, conciliation tax allowed to know the impact of the accounts that in turn help to modify the calculation of income tax payment.