Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Azuay, cantón Cuenca, sector 5. Periodo 2018 2021.

Abstract

Abstract: Tax reconciliation is a fundamental element in the economic analysis of a company, since it allows obtaining a global vision of its current profitability and compliance of the applicable national tax rules. The objective of this research was to analyze the influence of tax reconciliation on the income tax of companies located in sector 5 of the Cuenca canton, province of Azuay, during the period 2018-2021. The The research was quantitative, with a descriptive scope and non-experimental design, the study population was 417 companies. The preliminary results revealed that the Huaynacapac parish has the largest number of companies, the activity being More relevant, the letter M is from the sector of professional, scientific and technical activities; Furthermore, it was identified that the majority have been established in the last 10 years. As soon as To tax reconciliation, the most used items are permanent differences and generation/reversal of temporary differences, non-deductible expenses have been increased during the study period, it is finally observed that in the income tax income have generated greater impact, the values ​​that increase the value to be paid.