Análisis de la conciliación tributaria en el impuesto a la renta de las empresas del cantón Latacunga. Periodo 2018 2021

Abstract

Abstract: The purpose of tax reconciliation is to make adjustments to the taxpayer's accounts. to establish the tax base on which the payment of the tax must be applied to the income caused. Under this consideration, the purpose of this work was to analyze the tax reconciliation in the payment of income tax of companies in the canton Latacunga, during the period 2018-2021; It started with the collection of information theory on tax reconciliation and its influence on the payment of income tax, Next, through a descriptive study, the accounts that make up the tax reconciliation structure. Using non-experimental research and through The application of quantitative research determined the behavior of the non-deductible expenses and the impact caused within the tax reconciliation. It was determined that the items with the greatest participation are income from ordinary activities with a average of 95%, non-deductible expenses varied increasingly by an average of 26% causing a positive impact within Latacungueña companies.