Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia del Guayas, Cantón Guayaquil, sector 6. Periodo 2018 2021

Abstract

Abstract: Tax conciliation is an accounting and tax procedure that aims to reconcile and adjust the differences between the accounting profit and the fiscal profit of a company. The objective of the research was to analyze the influence of tax reconciliation in the income tax of companies in the Guayaquil canton. Period 2018 2021. The The methodology used was the deductive method and the data analysis technique was the Descriptive statistics. As results, different items were identified in the reconciliation tax, such as the basis for calculating the participation of workers, the differences permanent and temporary, which reflect the particularities of each company and its impact in determining the taxable profit. Non-deductible expenses have experienced notable changes, with increases and decreases in groups of income, costs and expenses. These items have a significant impact on corporate income tax analyzed, where the income subject to single income tax and the costs and expenses Related deductibles also play a significant role in total income, although have gradually decreased over the period.