Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, Cantón Guayaquil, sector 4. Periodo 2018 - 2021

Abstract

Abstract: The purpose of this investigation is to establish the tax base on the rate of the income tax, companies and individuals required to keep accounts. The objective of the present work was to analyze the influence of the tax reconciliation in the income tax the income of companies in the province of Guayas, canton Guayaquil sector 4 in the period 2018 to 2021, using a non-experimental research design of the type descriptive and quantitative character. We worked with a sample of companies from the canton Guayaquil sector 4, using validation criteria, in which companies must be activate the 4 study periods. The parish with the largest number of companies classification G, they are located in Tarqui with 1532 companies and the majority work in the sale activity of all kinds of parts, components, supplies and tools for motor vehicles (G4530.00). Finally, the games with the greatest impact within the tax reconciliation is the income subject to single income tax and the costs and deductible expenses incurred to generate income.