Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Guayas, sector 1. Periodo 2018 - 2021

Abstract

Abstract: This project is carried out with the objective of analyzing tax reconciliation in the income tax of companies in the Province of Guayas, sector 1, period 2018-2021. It was based on a non-experimental design with a cross-sectional section, because information was taken as it appears on the website of the Superintendency of Companies, Securities and Insurance (SCVS), without carrying out any type of manipulation or misrepresentation of the data. were taken in their natural environment by downloading the financial statements of the study period. The research was descriptive with a sample of 395 companies. The main results show that the item that has the greatest weight in the tax reconciliation of the companies analyzed is the income subject to the Single Income Tax and the costs and expenses incurred to generate income subject to the Single Income Tax. In relation to the behavior of non-deductible expenses, the most representative items are the exempt value of goods and exempt value of local net sales taxed at a 0% VAT rate or exempt from VAT.