Análisis de conciliación tributaria en el impuesto a la renta en las empresas de la provincia de Imbabura, en los cantones Antonio ante, Cotacachi, Otavalo, Pimampiro, San Miguel de Urcuqui, periodo 2018 - 2021

Abstract

Abstract: The tax reconciliation is a fundamental axis for the payment of income tax within the companies in which sometimes generates incompatibility with tax regulations because they must reconcile their results both for the Internal Revenue Service and for the Superintendence of Companies, Securities and Insurance. The tax impact resides in the way companies identify their items and present their accounting information. The present study develops the topic analysis of tax reconciliation in income tax in companies in the province of Imbabura, in the cantons Antonio ante, Cotacachi, Otavalo, Pimampiro, San Miguel de Urcuqui, period 2018- 2021. Therefore, this research focuses on identifying the items with the greatest impact on income tax, as well as analyzing the accounts that make up the process under study.therefore, it was possible to determine the accounts that generate the greatest impact on the same and in which cantons the companies have a greater tax burden and how as the years go by these items present significant changes within the same.