Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de El Oro, Cantón Machala, sector 4. Periodo 2018 2021

Abstract

Abstract: For every company, according to the current tax regulations in Ecuador, it is essential, Prior to paying income tax, determine the tax base constituted by the entire of ordinary and extraordinary income taxed with the tax, less costs, expenses and deductions, attributable to income. Tax Conciliation is the process by which This determination of the tax base is carried out, so its preparation and presentation It is highly important for any company. This entails a need to evaluate periodically the accounts that make up the tax reconciliation that, in addition to being a rational exercise of control and evaluation of the operational and accounting behavior of the companies, helps to clearly establish the income tax value that will finally be must cancel. In this context, the work of analyzing the tax reconciliation of the companies from the Machala canton, sector 4, contribute with an additional perspective to recognize the items that become representative due to the weight and incidence that end up having to pay income tax for those companies.