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

Abstract

Abstract: The tax reconciliation report issues the accountant's opinion on the analysis in the income tax generated in a certain period, to demonstrate the impact it has on the province giving financial evidence of each company, in such a way that it acquires a great importance in the administration of the company. In this sense, the objective of the present work was to analyze the influence of tax reconciliation on the income tax of the companies in the province of Esmeraldas, for this a research design was used not experimental cross-sectional type and descriptive type with non-deductive quantitative approach, The population studied being Ecuadorian companies in the private financial sector that issue declarations in the Internal Revenue Service, using some criteria of validation; resulting in the fact that most companies have their statements per day but as a general result through an average issued In all years of study, negative results were obtained, which means losses during the year. accountant.