Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Pichincha, cantón Quito, sector 9. Periodo 2018 2021

Abstract

Abstract: This research sought to analyze tax reconciliation in the income tax of companies in the province of Pichincha, Quito canton, sector 9. Period 2018-2021. A non-experimental cross sectional descriptive design with a mixed approach was used, using descriptive statistics. The analysis allowed us to examine in detail the items involved, variations and their impact on the tax return. The main accounts identified were income (operational, extraordinary, financial), costs and expenses (employees, depreciation, provisions), whose contribution varies by year. Non-deductible expenses increased, highlighting indirect expenses with related parties, evidencing problems in their justification. The items with the greatest impact on the reconciliation were permanent/temporary differences, corporate information and results in ZEDEs. In contrast, fiscal year profits and taxes on the outflow of foreign currency had moderate/low effects. The weight of these accounts changes each year, but their importance in determining the tax to pay is confirmed.