Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 7: periodo 2018-2021.

Abstract

Abstract:The objective of this research was to analyze tax reconciliation in the income tax the income of companies in sector 7 of the province of Pichincha, Quito canton, between 2018 and 2021. Information was collected from 5,411 companies obtained from the Superintendency of Companies, Securities and Insurance, and the income, expenses, profit for the year, loss for the year and payment of income tax. The results showed variations significant in different branches of activity, attributed to accounting errors, changes regulations and the effects of the COVID-19 pandemic. Regarding the distribution by sectors, professional, scientific and technical activities represented 54%, followed information and communication (19%), real estate activities (12%), activities financial and insurance (9%), and accommodation and food service activities (6%). He analysis of tax reconciliation is essential to guarantee adequate compliance of tax obligations and can provide opportunities for optimization in matters tax. This project provides valuable information for both companies and tax authorities, allowing the improvement of accounting and tax practices, and strengthening the inspection processes.