Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Los Ríos, cantón Quevedo. Período 2018-2021

Abstract

Abstract: The development of the research is based on tax reconciliation of income tax of the companies in the Quevedo canton, province of Los Ríos. It was used as a methodology the documentary design to support and document the adjustments made between the accounting financial and tax accounting. The database was obtained from the website of the Superintendence of Securities and Insurance Companies. It was evident that the influence of The items that make up the tax reconciliation were the permanent differences and temporary. Tax reconciliation in income tax involves examining the adjustments accounting, evaluate their impact on the tax base and the tax payable, consider the applicable tax rates, take into account deferred taxes and ensure the tax compliance and proper documentation. This allows a precise determination and transparent income tax, as main results it can be verified that Companies were affected in the economies due to the COVID 19 pandemic that had consequently the payment of income tax.