Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 10. Periodo 2018 2021

Abstract

Abstract: The objective of the research is to analyze the importance of tax reconciliation in income tax in the companies of sector 10 in Quito, Pichincha, during the period 2018-2021. The structure of the work consists of three chapters: the theoretical framework, methodology, analysis, and discussion of results. The research is descriptive with a documentary approach to support and regularize the differences between the accounting and tax base, collecting data from the website of the Superintendence of Companies, Securities, and Insurance. It was found that permanent and temporary differences are key elements in tax reconciliation. Reconciliation involves reviewing the accounting adjustments, evaluating their effect on the taxable base and the tax to be paid, considering tax regulations. This allows for a precise and transparent determination of income tax. It is concluded that the companies in sector 10 were economically affected due to the COVID-19 pandemic, resulting in a deficit in the payment of income tax.