Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia de Pichincha, cantón Quito, sector 2. Periodo 2018 2021

Abstract

Abstract: Companies are obliged to determine the income tax taking into account exemptions, deductions to ensure convergence between accounting and tax regulations. Therefore, the objective of this research is to analyze the items that make up the structure of the tax reconciliation for the purpose of determining the tax base for the payment of income tax. The research has a non-experimental design with focus descriptive, quantitative and the deductive method is used. The population studied are companies in the Quito canton, sector 2. The documentary technique is used to compile information. It is concluded that the tax reconciliation accounts are representative; Most companies have higher percentages in cost and expense items; some items increased non-deductible expenses, but in others they decreased; the main items of the tax reconciliation determine that exempt dividends, They had a greater impact in 2018, 2019 and 2021, although it does not register value in 2020.