Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 8. Periodo 2018 2021.

Abstract

Abstract: The analysis of tax reconciliation in the income tax of companies in the province of Pichincha, Quito canton, sector 8, for the period between 2018 and 2021, reveals important aspects related to the tax situation of these companies, these Discrepancies can be due to different factors, such as accounting errors, omissions in the declaration of income or deductions not recognized correctly, in addition, they are identified cases in which companies have made adjustments to their financial statements to reflect adequately the tax base of the income tax. These companies demonstrate a correct fiscal management and adequate compliance with current regulations, on the other hand, detects companies that present significant discrepancies in their tax reconciliation, which may indicate possible irregularities or non-compliance in the fulfillment of its obligations prosecutors.