Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, cantón Guayaquil, sector 10. Periodo 2018 2021

Abstract

Abstract: This investigation analyzed the tax reconciliation (TC) in the income tax of companies in sector 10 of the Guayas Province, Guayaquil canton, during the period 2018-2021. 382 companies that published their financial statements in the database of the Superintendence of Securities and Insurance Companies were studied. The research design was documentary, with a quantitative approach to analyze variables such as economic activity, year of incorporation, location and items that make up the TC. The results showed that 50.00% of the companies were dedicated to human health care, mainly constituted in 2017 and located in the Tarqui parish (62.04%). It was observed that in 2021, total income was higher (40.10%) and lower costs and expenses (0.02%), which generated a higher profit (34.29%). It was concluded that the items that make up the TC, as well as the fluctuations and trends, influence the financial balance and the taxable base, being the costs and expenses to generate income subject to income tax the most relevant items.