Análisis de la conciliación tributaria en el impuesto a la renta de las empresas de la Provincia del Cañar, Cantón Azogues. Periodo 2018 2021

Abstract

Abstract: The present research was conducted with the objective of analyzing the tax reconciliation in the income tax of companies in the Province of Cañar, Canton Azogues, period 2018 - 2021. The research design was non-experimental of longitudinal cut. The type of research was descriptive. The sample under study is composed of 97 companies delimited by economic sectors according to the International Unified Industrial Classification (ISIC). Descriptive statistics were used to process the information. The results show that the items that make up the tax reconciliation of the companies analyzed with the highest participation and have a significant impact are exempt dividends, followed by expenses to generate exempt income and local non-deductible income. Non-operating income decreased from 53.4% in 2018 to 35.9% in 2021, expenses showed significant variations. However, the behavior of both income and non-deductible expenses is atypical, as they vary substantially in each of the periods analyzed.