Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Manabí, cantón Manta, sector 2. Periodo 2018 2021

Abstract

Abstract: Tax reconciliation is a fundamental process that serves to make adjustments to taxpayer accounts in order to establish the tax base on which the tax will be applied, with the purpose of complying with tax obligations. That is why, this investigation was established that seeks to analyze the influence of tax conciliation on the income tax of companies in the province of Manabí, Canton Manta, Period 2018 - 2021. To comply with this objective, information was collected SuperCias of 756 companies in the province of Manabí, Manta canton, verifying that they are active during the time of study and have real fiscal and financial information. A longitudinal non-experimental design with a qualitative approach was used to analyze the information. As main results, it was observed that the tax reconciliation in the income tax of companies in the Manta canton of the province of Manabí, had a positive influence for the period 2018 - 2021, causing companies to pay less taxes.