Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 3. Periodo 2018 2021

Abstract

Abstract: This research analyzes the tax reconciliation in the income tax of the companies in the Quito canton during the period 2018-2021, for this a study is applied descriptive based on financial information of 620 companies, obtained through the Superintendence of Companies, Securities and Insurance. The results of the research indicate that throughout the study period the income The most frequently used exemptions by companies are income from ordinary activities, with Regarding non-deductible costs and expenses, they are other expenses, which tend to have a increasing trend until 2021. On the other hand, with respect to tax reconciliation Four groups are identified: permanent, temporary differences, exemptions and incentives. taxes, being non-deductible costs and expenses, the tax credit, deductions and withholdings at source, the tax items that directly influence the payment of the Income tax.