Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 1. Periodo 2018 2021

Abstract

Abstract: The purpose of this study was to examine the tax reconciliation in the Income Tax declaration of companies located in the province of Pichincha, canton Quito belonging to sector 1, during the period between 2018 and 2021. A methodology of the type descriptive and a deductive scientific approach, without manipulation of variables, using financial statements of 371 companies in the Quito canton that rest in the database of the Superintendence of Securities and Insurance Companies. The results obtained reveal that the items with the greatest repercussion in the tax reconciliation for the income tax declaration are focused on the exempt income accounts, since they have maintained high levels of participation in the periods studied. In addition, it was observed that the items that have the greatest participation in the tax reconciliation are; the profit generated during the fiscal year, the base of participation to workers and the permanent differences. The special deductions present decreases throughout the years of study, as well as the generation item due to measurements of non-current assets held for sight.