Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Tungurahua, Cantón Ambato. Período 2018 2021

Abstract

Abstract: The tax reconciliation allows making the necessary adjustments for the calculation of the base taxable and thus obtain the value of the income tax. The present research work analyzes the tax reconciliation in the income tax of companies in the province Tungurahua, Ambato canton, period 2018 - 2021, depending on the structure of the items that make up the tax reconciliation and the behavior of non-deductible expenses of this; In addition to the impact of the accounts on the tax reconciliation with respect to the tax to rent. A non-experimental and cross-sectional research design was used, of descriptive type for the study of the database of the financial statements of the 95 companies considered during the period, considering the companies whose activity has been constant and that they are current for the study period; with this it can be concluded that without the tax reconciliation the income tax would be higher than what normally is.