Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la provincia de Orellana. Periodo 2018 - 2021

Abstract

Abstract: In the present degree work, the influence of tax conciliation on the income tax of 205 companies in the province of Orellana was analyzed. Using a descriptive longitudinal non experimental design, with the validation criteria being the companies that were active during the time of analysis, the results were made based on the analysis of preliminary information that allowed the identification of the main groups of reconciliation items. tax, determine its fluctuations and analyze the behavior of the tax reconciliation items, where it was determined that the main income of the companies is through other non-operating income. As a result of this, it was obtained that the most representative group is that of income subject to single income tax, as well as non-deductible costs and expenses, incurred to generate income subject to income tax, the same that have generated the distribution of IR producing an impact on the tax to be paid.