Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Cotopaxi, Periodo 2018 2021

Abstract

Abstract: In this investigation, an analysis was carried out on the tax reconciliation of the income tax, from 107 companies in the province of Cotopaxi, the cantons, La Maná, Pangua, Pujilí, Salcedo, Saquisilí and Sigchos, from the periods 2018-2021, the data for the analyzes were obtained from the database of the Superintendency of Companies, Securities and Insurance. Emphasis was placed on analyzing the items that make up the tax reconciliation. HE concludes that for the tax reconciliation process it is vitally important to know the games that make it up. Among the most relevant we can mention, the registration of the employer retirement provision and its tax treatment, permanent differences, generation, reversal of temporary differences, deductions for exempt data, income and non-deductible costs, expenses for depreciation of fixed assets. Regarding costs and non-deductible expenses, the accounts with the highest percentage are the expenses for benefits to employees and fees, followed by depreciation expenses.