Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Santo Domingo de los Tsáchilas. Periodo 2018 2021

Abstract

Abstract: The objective of this research is to analyze the influence of tax reconciliation on the income tax of companies in the Province of Santo Domingo de los Tsáchilas. To the study that has been carried out, the analysis with a non-experimental design was applied, it was of the type descriptive, carried out with a sample of 380 companies from the province of Santo Domingo of the Tsáchilas; As a data selection technique, statistical tools were used to obtain the database and Microsoft Excel was used as a data processing technique through the preparation and presentation of tables. Regarding the results obtained It is evident that among the most representative items, one of them is plant properties and equipment. Finally, it is identified that the structure of the tax reconciliation is made up of mainly for deductible and non-deductible expenses and income, which allow the taxpayer effectively determine the tax to be paid, without neglecting the application correct exemptions and deductions as established by law and taking into account the regulations in force.