Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Tungurahua, Cantón Ambato, sector 2. Período 2018-2021

Abstract

Abstract: Tax reconciliation for companies required to declare taxes is a process of great importance, where the existing differences between the application of the Accounting Standards and Tax Regulations, to establish the correct tax base for the declare the income tax, being the tax that contributes the most to the Country, the Administration Tax offers benefits to encourage the development of companies. The objective of This study is to analyze how tax reconciliation affects the tax return. income tax on companies in the secondary sector of the Province of Tungurahua, Ambato canton, in Ecuador from the period 2018-2021. Its methodological design corresponds to a quantitative approach of a descriptive type and deductive method, due to the manipulation of data for the respective analysis of the companies whose economic activities belong to literals G, H, I according to the ISIC classification. From the results obtained, concludes that the proper application of the Tax Regulations when carrying out the reconciliation Tax, a tax base is achieved according to the operations of the companies.