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

Abstract

Abstract: Tax reconciliation is a process that is carried out to compare and adjust the differences between the financial information and the fiscal information of a company or taxpayer. Its main objective is to ensure that income, expenses, assets and liabilities reported in the financial statements are consistent with the amounts declared before the tax authorities. In the present investigation, the objective was to analyze the tax reconciliation in the income tax of companies in the province of Galapagos. Period 2018 2021. For this, a documentary analysis was used with a descriptive scope and quantitative approach. The sample analyzed was 167 entities in the study area. In it In the case of the province of Galapagos, it was observed that most of the companies are dedicated to administrative and support services, followed by transportation and storage. The games more relevant in the tax reconciliation include the profit for the year, the loss for the year, the deductions, exempt income and non-deductible expenses. In addition, it was found that the exempt income presented instability, while non-deductible costs and expenses had a significant impact on income tax. In conclusion, it is important to adequate tax and accounting management to minimize the fiscal impact and guarantee the financial sustainability of companies.