Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Los Ríos, cantón Babahoyo. Periodo 2018 2021

Abstract

Abstract: The general objective of this research is to analyze the influence of conciliation tax on the income tax of companies in the Province of Los Ríos canton Babahoyo, Period 2018 - 2021, for this, the financial information of the companies obtained from the website of the Superintendence of Companies, Securities and Insurance (SCVS, 2022), where the study population included 84 companies in the canton Babahoyo of the Province of Los Ríos, which are active during the period of analysis, and keep their economic activity identified, the methods that were applied are: analytical, inductive-deductive; The data collection techniques were the bibliographic and statistics; and the data processing tool is Excel. Finally, it is relevant point out that one of the biggest problems that companies present is the application of tax regulations at the time of making their declarations, especially if there are changes in the Public Administration; Therefore, it is important to know the tax reconciliation, for its correct application before the liquidation of the Income Tax Rent.