Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, cantón Guayaquil, sector 8. Período 2018 2021

Abstract

Abstract: This study focuses on the analysis of the tax reconciliation of income tax in companies in the province of Guayas, Guayaquil canton, dedicated to financial and insurance activities, during the period 2018-2021. Through rigorous research that combines theoretical analysis and practical application, the conceptual and regulatory foundations of income tax are examined, as well as the importance and challenges of tax reconciliation in this specific sector. By means of a solid methodology that includes the study of reconciliations, the items that generate permanent and temporary differences are analyzed, since these originate the greatest discrepancies between the accounting profit and the taxable profit of the companies. The results obtained make it possible to identify areas for improvement, good practices, and recommendations for proper compliance with tax obligations. The importance of this research lies in its contribution to the knowledge and understanding of tax reconciliation in the financial and insurance context of the Guayas province, as well as its relevance for companies in the sector, users, and society in general.