Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Tungurahua, cantón Ambato, sector 1. Periodo 2018 2021

Abstract

Abstract: The development of the degree work is based on analyzing the influence of the Tax Reconciliation in income tax, knowledge of the correct application of the tax rules in the financial statements at the end of the tax period, considering applicable laws and regulations regarding the timing of determining profits or losses accounting for the declaration, calculation and payment of income tax. A major problems that companies face is the management of tax rules at the time of carry out the tax calculation, especially when the administration has introduced certain reforms in recent years to comply with the state's tax system. He knowledge of said reforms and the correct management of tax regulations makes The presentation of the thesis work is relevant.