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

Abstract

Abstract: The purpose of this titling work was the analysis of the tax reconciliation in the income tax of companies in the province of Pastaza. Period 2018 - 2021, with the objective of determining the items that make up the tax reconciliation, behavior in the non-deductible and the impact of the tax reconciliation on income tax. The information was based on data downloaded from the Superintendence of Companies, Securities and Insurance data that were duly validated and filtered; The research design was quantitative, descriptive non-experimental with a longitudinal approach. According to the results, the main accounts of use in the tax reconciliation were non-deductible expenses, deductions and exemptions, while non-deductible expenses reflect a variable behavior and in general the income tax is mostly influenced by the temporary differences taxable by: local non-deductible expenses, other exempt income and additional deductions.