Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Morona Santiago. Periodo 2018 2021

Abstract

Abstract: Tax reconciliation is a mechanism used in fiscal policy that is based on the difference between accounting profit or loss. From this difference, adjustments known as reconciliatory items to determine the tax base subject to the Income Tax rate. The research aims to analyze the conciliation tax in the income tax of companies in the Province of Morona, period 2018-2021. The research was non-experimental and descriptive in design. The results reflect that the majority of the companies studied have fiscal reconciliation accounts related to deferred taxes, representing 99.21% of the accounts, and the permanent differences represent only 0.79%. Furthermore, there is a growth constant in revenue from ordinary activities, while revenue not operational have been more variable. Likewise, changes have been identified in the usefulness of the exercise and permanent differences related to elements not subject to taxes and non-deductible expenses, which has important implications in the reconciliation tax.