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

Abstract

Abstract: The objective of this research was to analyze tax reconciliation (CT) in the income tax on companies in the province of Pichincha, Quito canton, sector 5 period from 2018 2021. Based on 1026 companies with the study characteristics according to the database of the Superintendency of Securities and Insurance Companies, according to the national classification of economic activities (ISIC-Section H). Descriptive research, with qualitative and quantitative approach. The most outstanding economic activity is that of road freight transport (58.19%), constitutes 47.66% as the highest peak in in 2013, mostly located in Chillogallo (7.31%). According to the CT items, they were Total income in 2021 is higher (31.89%), as are costs and expenses (35.52%), being the total profit of $42,313 and the loss of $534,764, the most permanent differences Significant expenses are non-deductible from abroad, and provisions are temporary. HE concluded that the results obtained are relevant for tax reconciliation, since They influence the calculation of taxes and fiscal obligations.