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

Abstract

Abstract: The present investigation focused on analyzing the variables related to conciliation income tax in Ecuadorian companies. The results obtained at from the analysis of the data revealed that the items with the highest participation in the tax reconciliation are those related to profits for the year, followed by additional deductions and taxable income. Likewise, it was identified that the payments deductibles for fees and other occasional services to non-residents, as well such as accelerated and non-accelerated depreciation of non-deductible fixed assets, are the accounts most representative in tax reconciliation. In addition, it was found that the value free of profit on the sale of fixed assets also has a significant weight in the processes of tax reconciliation. Another important finding is that dividends and profits have a great impact on tax reconciliation, since after applying the taxes corresponding, these profits are distributed by national or foreign companies located in Ecuador to other companies in the country, these transactions must be considered appropriately in the calculation of income tax due to its significant weight in the tax reconciliation.