Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 6. Periodo 2018 2021

Abstract

Abstract: Tax reconciliation is an essential process to calculate the tax base and comply with tax regulations, this research has revealed that tax reconciliation involves accounts related to other exempt income and income not subject to Income Tax, expenses associated with the generation of exempt income and expenses attributed to non-income subject to Income Tax, as well as profits from the sale of inventory. In addition The general objective is based on analyzing the influence of tax reconciliation on the tax to income, the methodology applied is of a non-experimental design and of a descriptive type for the characterization of the research variables, the selected population is the companies of sector 6 of the city of Quito, in which the results indicate that the main components of tax reconciliation for income tax purposes are concentrated in non-deductible costs derived from the amortization of the historical cost of assets intangibles, non-deductible indirect expenses assigned by related parties in the foreign and other non-deductible expenses associated with royalty operations, services technical, administrative, consulting and similar abroad.