: Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Azuay, cantón Cuenca, sector 2. Periodo 2018 2021,

Abstract

Abstract: From the standardization of the IFRS International Financial Reporting Standards In Ecuador, significant changes were introduced between the accounting information and the compliance with tax regulations, therefore an adequate treatment is required in the income tax filing process. The general objective of the final project qualification is to analyze the items that make up the structure of the tax reconciliation to determine the tax base for the payment of income tax, for this a design was used of non-experimental research of a cross-sectional type with a qualitative approach, whose sample there were 112 companies from sector 2 of the city of Cuenca. The deductive method is used information gathering technique, descriptive statistics are applied for the design of tables and graphs. In the end it is obtained as results that the remaining games are the exempt dividends and other exempt income; the items that add up are expenses not foreign deductibles; Generation of temporary differences due to construction contracts.