Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Chimborazo, de los cantones: Alausí, Chambo, Chunchi, Colta, Cumandá, Guamote, Guano, Pallatanga, Penipe. Período 2018 2021

Abstract

Abstract: The following research aims to analyze tax reconciliation in the income tax of companies of the Province of Chimborazo, of the cantons: Alausí, Chambo, Chunchi, Colta, Cumandá, Guamote, Guano, Pallatanga, Penipe. 2018 period 2021. A database of 97 companies that presented their financial statements was used in the four consecutive years under the International Financial Reporting Standards and the tax to pay was obtained. Furthermore, the most prominent economic activity is storage and transportation of road cargo (60.83%) located mainly in Guano (20.62%). It should be emphasized that the tax reconciliation items, in 2018 and 2020 the loss was greater than the profit, while in 2019 and 2021 the opposite happened. As for the most permanent differences notable were: a) participation to workers, b) other exempt income and non-object income Income Tax, c) non-deductible local expenses and d) additional deductions. The generated results, reflect the real situation of the companies and justify the adjustments realized from the income tax, whose modifications are found in the reconciliation tax.